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

Cash	139000
Unearned Rent Revenue		139000

The payment represents rent for the years 2022 and 2023, the period covered by the lease. Cullumber Company is a cash basis taxpayer. Cullumber has income tax payable of $219000 at the end of 2021, and its tax rate is 25%. Assuming the income taxes payable at the end of 2022 is $244000, what amount of income tax expense would Cullumber Company record for 2022?