Blossom Company deducts insurance expense of $$171000$ for tax purposes in $2021,$ but the expense is not yet recognized for accounting purposes. In $2022,2023,$ and $2024,$ no insurance expense will be deducted for tax purposes, but $$57000$ of insurance expense will be reported for accounting purposes in each of these years. Blossom Company has a tax rate of $20\%$ and income taxes payable of $$154000$ at the end of $2021.$ There were no deferred taxes at the beginning of $2021.$

What is the amount of income tax expense for $2021?$

$$171000$

$$188200$

$$154000$

$$190400$