Cullumber Corp.'s 2021 income statement showed pretax accounting income of $ 3700000. To compute the federal income tax liability, the following 2021 data are provided:

Income from exempt municipal bonds	$ 112000
Depreciation deducted for tax purposes in excess of depreciation deducted for financial statement purposes	320000
Estimated federal income tax payments made	240000
Enacted corporate income tax rate	20%

What amount of current federal income tax liability should be included in Cullumber's December 31, 2021 balance sheet?

$ 477600

$ 413600

$ 500000

$ 653600