Blossom Company made the following journal entry in late $2025$ for rent received on property it leases to Crane Corporation:

Cash $160,000$

Unearned Rent Revenue $160,000$

The payment represents rent for the years $2026$ and $2027,$ the period covered by the lease. Blossom is a cash basis taxpayer. Blossom has income tax payable of $$240000$ at the end of $2025,$ and its tax rate is $25\%.$ Assuming that income taxes payable at the end of $2026$ is $$265000,$ what amount of income tax expense would Blossom record for $2026?$