Computing Central Corp.'s first year of operations was in 20X4. Income for the following five years is reported below. CCC's policy regarding the application of carryback losses is to maximize the recovery of past taxes paid.

Year Taxable income (loss) Tax rate

20X5 $230,000 44%

20X6 $176,000 44%

20X7 $210,000 38%

20X8 $164,000 42%

20X9 ($512,000) 36%

What amount should CCC record for the income tax expense (recovery) for the year 20X9?