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Cash payments for income taxes during the year ended December 31, 2022 were $172,000. Income taxes payable decreased from $61,000 on January 1, 2022 to

Cash payments for income taxes during the year ended December 31, 2022 were $172,000. Income taxes payable decreased from $61,000 on January 1, 2022 to $44,000 on December 31, 2022. How much was income tax expense for the year ended December 31, 2022

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