An entity reports net income before income taxes this year of $300,000. The enacted tax rate is 30%. The entity has reported a $40,000 gain on an installment sale that will not be taxed for two years. The entity has also reported $50,000 in interest revenue from State of Maine bonds. On the entity's income statement, what is reported as current income tax expense? Question 18 options: $63,000. $75,000. $78,000. $90,000