Cullumber Corporation prepared the following reconciliation for its first year of operations:

Pretax financial income for 2021	$ 1850000
Tax exempt interest	( 151000)
Originating temporary difference	( 352000)
Taxable income	$ 1347000

The temporary difference will reverse evenly over the next 2 years at an enacted tax rate of 30%. The enacted tax rate for 2021 is 25%. In Cullumbers 2021 income statement, what amount should be reported for total income tax expense?

a. $ 507800

b. $ 336750

c. $ 442350

d. $ 462500