For calendar year $2024,$ Kane Corp. reported depreciation of $$1,600,000$ in its income statement. On its $2024$ income tax return, Kane reported depreciation of $$2,400,000.$ Kane's income statement also included $$300,000$ accrued warranty expense that will be deducted for tax purposes when paid. Kane's taxable income was $$5,200,000,$ and the enacted tax rates are $21\%$ for $2024$ and $24\%$ for $2025$ and thereafter. The depreciation difference and warranty expense will reverse over the next three years as follows:

Kane previously had no deferred taxes, and these were Kane's only temporary differences. In Kane's $2024$ income statement, income tax expense should be

a$.$ $$987,000$

b$.$ $$1,212,000$

c$.$ $$1,665,000$

d$.$ $$1,750,000$