For its first year of operations, Tringali Corporation's reconciliation of pretax accounting income to taxable income is as follows: Pretax accounting income $270,000 Permanent difference (15,400) 254,600 Temporary difference-depreciation (20,600) Taxable income $234,000 Tringali's tax rate is 33%. What should Tringali report as its income tax expense for its first year of operations? $86,519. $89,100. $84,018. $77,220.