For its first year of operations, Tringali Corporation's reconciliation of pretax accounting income to taxable income is as follows:

Pretax accounting income	$	300,000
Permanent difference		(15,700	)
		284,300
Temporary difference-depreciation		(19,100	)
Taxable income	$	265,200

Tringali's tax rate is 31%. Assume that no estimated taxes have been paid. What should Tringali report as its income tax expense for its first year of operations?