At December 31, 2020, Jakob Corporation had a deferred tax liability of $27,200. At December 31, 2021, the deferred tax liability is $39,300.

At December 31, 2020, Jakob Corporation also had a deferred tax asset of $25,500. At December 31, 2021, the deferred tax asset is $45,700.

The corporations 2021 current tax expense is $44,900. What amount should Jakob report as total 2021 income tax expense?