Armstrong Corp. has a deferred tax asset account with a balance of $50,000 at the end of 2018 due to a single cumulative temporary difference of $250,000. At the end of 2019, this same temporary difference has increased to a cumulative amount of $350,000. Taxable income for 2019 is $600,000. The tax rate is 20% for all years. No valuation account related to the deferred tax asset is in existence at the end of 2018, but it is expected that $10,000 of the deferred tax asset will not be realized as of the end of 2019. What is the amount of income tax expense for 2019?

$90,000

$100,000

$120,000

$110,000