Arends Corporation prepared the following reconciliation for its first year of operations: Pretax financial income for 2021 $2,700,000 Tax exempt interest (150,000) Originating temporary difference (450,000) $2,100,000 Taxable income The temporary difference will reverse evenly over the next two years at an enacted tax rate of 30%. The enacted tax rate for 2021 is 20%. What amount should be reported in its 2021 income statement as the current portion of its provision for income taxes? $420,000 $540,000 $630,000 $810,000