40.UH had pretax accounting income of $977,000 for 2018. Differences between the income statement and tax returns are the following: Interest income on tax-exempt municipal bonds was $32,000; Excess tax depreciation over book depreciation was $55,000; Warranty expense on the accrual basis was $30,000 while actual warranty expenditures were $20,000. The income tax rate is 40% for the year. How much was the current portion of income tax expense on income statement? a) $356,000 b) $360,000 c) $378,000 d) $390,800