During the year ended 12/31/2021, Duke Silver Corp. reported a net operating loss (and taxable loss) of $100,000. Duke Silver estimates future taxable income and pre-tax financial income (before the application of any carryforwards) as follows:

Year	Estimated Taxable Income
2022	$40,000
2023	$120,000
2024	$250,000

Duke Silver expects an average tax rate of 30% in all years. Assume carryforwards are capped at 80% of taxable income.

What will Duke Silver record as current income tax expense for 2022?