5. For the year ended December 31, year 1, Tom's pretax financial statement income was $200,000 and its taxable income was $150,000. The difference is due to the following: Interest on municipal bonds $ 70,000 Premium expense on keyman life insurance $ (20,000) Total S 50,000 Tom's enacted tax rate is 30%. In its year 1 income statement, what amount should Tom report as current provision for income tax expense