For the year ended December 31, 2017, Tyre Co. reported pre-tax financial statement income of $750,000. Its taxable income was $650,000. The difference is owing to accelerated depreciation for income tax purposes. Tyre's effective income tax rate is 30%, and Tyre made estimated tax payments during 2017 of $90,000.

What amount should Tyre report as current income tax expense for 2017?

$105,000

$225,000

$195,000

$135,000