Crane Company made the following journal entry in late 2021 for rent on property it leases to Danford Corporation. The payment represents rent for the years 2022 and 2023 , the period covered by the lease. Crane Company is a cash basis taxpayer. Crane has income tax payable of $218000 at the end of 2021 , and its tax rate is 25%. Assuming the income taxes payable at the end of 2022 is $243000, what amount of income tax expense would Crane Company record for 2022? $225750$277500$260250$200750