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

Pretax accounting income $ $220,000$

Permanent difference $(14,200)$

$205,800$

Temporary difference$-$depreciation $(21,000)$

Taxable income $ $184,800$

Tringali's tax rate is $25\%.$ Assume that no estimated taxes have been paid.

What should Tringali report as its income tax expense for its first year of operations?