At the end of Year One, a company has an enacted tax rate of 30 percent. During Year One, the company reported a $110,000 gain for financial reporting purposes that would not be taxed until Year Two. Then, during Year Two, the company earned another gain, this one for $180,000, that would not be taxed until Year Three. Near the end of Year Two, Congress changed the enacted tax rate from 30 percent to 36 percent. On its Year Two income statement, what amount should be reported as the company's income tax expense-deferred ?