Carla Vista Corp.'s books showed pretax financial income of $4300000 for the year ended December 31, 2021. In the computation of federal income taxes, the following data were considered:

Gain on an involuntary conversion $1910000

(Carla Vista has elected to replace the property within the statutory

period using total proceeds.)

Depreciation deducted for tax purposes in excess of depreciation

deducted for book purposes 247000

Federal estimated tax payments, 2021 307000

Enacted federal tax rate, 2021 20%

What amount should Carla Vista report as its current federal income tax liability on its December 31, 2021 balance sheet?

$428600

$171000

$121600

$478000