-Book income: Provision for income taxes (income tax expense for financial accounting purposes) ($1,780,000).

-This is an estimated tax provision (federal tax expense) for the year. Assume that the corporation is not subject to state income taxes. Assume they made timely, estimated total payments 0f $1,600,000 ($400k x 4).

I am trying to reconcile book income to taxable income and I'm not sure what to do with the top two items.