Capital Corp. earned $100.000 net income in each of the quarter to date periods ending March 31 and June 30. The corporation is subject to a tax rate of 21%. Capital expects to earn $300,000 in the second half of the year. Capital expects to claim a tax credit of $5,000 and identify $40,000 in permanent differences, bringing their annual effective tax rate down to 18%. If Capital Corp recognized $21,000 of tax expense in the quarter to date period ending March 31, what is Capital Corp's tax expense for the quarter to date period ending June 302 O $15.000 O $21,000 O $18.000 O $36,000