At December 31, 2019, Kilroy Corp. (Kilroy) had the following components in its deferred income tax (DIT) account: DIT related to warranty liability DIT related to property, plant and equipment $ 19,600 debit 147,000 credit $127,400 credit Warranty expense to December 31, 2019, was $126,000, and claims paid were $70,000, leaving a $56,000 warranty liability balance in the statement of financial position at December 31, 2019. Also at December 31, 2019, the net book value of capital assets was $1,276,000, and undepreciated capital cost (tax basis) was $856,000. The following information relates to 2020: 1. Accounting income before income taxes was $625,000. 2. Included in revenues is $200,000 that will only be taxable in 2021. 3. Warranty claims paid out for 2020 were $45,000. The December 31, 2020, warranty liability balance was $33,000 after adjusting journal entries were recorded. 4. Depreciation of property, plant and equipment was $287,000. Capital cost allowance claimed was $395,000. 5. One asset was disposed of during 2020 for proceeds of $55,000. The asset's original cost was $100,000, and the net book value on the date of sale was $40,000. 6. There were NO additions to property, plant and equipment during 2020. 7. Dividends received from a taxable Canadian corporation were $5,000. 8. Golf club membership dues paid for Kilroy Corp.'s executives amounted to $20,000. 9. On June 1, 2020, the government unexpectedly changed the income tax rate to 40%, effective for the year ended December 31, 2020. Required: Calculate the current and deferred portion of income tax expense for the year ended December 31, 2020. (15 marks)