Carla Vista Company made the following journal entry in late 2021 for rent on property it leases to Danford Corporation. 157000 Cash Unearned Rent Revenue 157000 The payment represents rent for the years 2022 and 2023, the period covered by the lease. Carla Vista Company is a cash basis taxpayer. Carla Vista has income tax payable of $237000 at the end of 2021, and its tax rate is 25%. What amount of income tax expense should Carla Vista Company report at the end of 2021? $119250 $276250 $197750 $217375