Carla Vista Company made the following journal entry in late 2021 for rent on property it leases to Danford Corporation.

Cash	145000
Unearned Rent Revenue		145000

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 $225000 at the end of 2021, and its tax rate is 25%. Assuming the income taxes payable at the end of 2022 is $250000, what amount of income tax expense would Carla Vista Company record for 2022?

$268125

$206875

$231875

$286250