An enterprise has no permanent differences or state income taxes. The federal rate in 20x2 was 40% and was changed to 50% for 20x3. The cumulative temp difference at the beginning of 20x2 was 50,000 related to a dtl resulting in a deferred tax liability of $20K at the end of 20x2. Cumulative differences remain unchanged at $50,000. Taxable Income for 20x3 is $200,000. What is the total income tax expense for 20x3.