Busy Corp. prepared the following reconciliation between pretax accounting income and taxable income for the year ended December 31:

Pretax accounting income	$ 250,000
Taxable income	150,000
Difference	$ 100,000
Analysis of difference: Interest on municipal bonds	25,000
Excess of tax over book depreciation	75,000
	$ 100,000

Busy's current effective income tax rate is 30%. The depreciation difference will reverse in equal amounts over the next three years at an enacted tax rate of 21%.

In Busy's income statement, what amount should be reported as the current portion of its provision for income taxes?

Busy Corp. prepared the following reconciliation between pretax accounting income and taxable income for the year ended December 31:

Pretax accounting income	$ 250,000
Taxable income	150,000
Difference	$ 100,000
Analysis of difference: Interest on municipal bonds	25,000
Excess of tax over book depreciation	75,000
	$ 100,000

Busy's current effective income tax rate is 30%. The depreciation difference will reverse in equal amounts over the next three years at an enacted tax rate of 21%.

In Busy's income statement, what amount should be reported as the current portion of its provision for income taxes?