For its first year of operations, Tigger Corporation's reconciliation of pretax accounting income to taxable income is as follows: Pretax accounting income Permanent difference Temporary difference-depreciation Taxable income $250,000 (14,600) 235,400 (19,800) $215,600 Tigger's tax rate is 25%. Assume that no estimated taxes have been paid. What should Tigger report as income tax payable for its first year of operations?