DeGaulle, Inc. earns pretax book net income of $977,000 in 2018. DeGaulle deducted $56,400 in bad debt expense for book purposes. This expense is not yet deductible for tax purposes. DeGaulle records $755,000 of pretax book net income in 2019. For that year, DeGaulle did not deduct any bad debt expense for book purposes but did deduct $39,000 in bad debt expense for tax purposes. DeGaulle has no other temporary or permanent differences.

Assume the U.S. tax rate is 21%.

For 2019, compute the following for DeGaulle, Inc.

a. Current income tax expense $ 158,550 (incorrect)

b. Deferred income tax benefit $ 8,190 (correct)

c. Total income tax expense $ 166,740 (incorrect)