For the year ended December 31, year 3, Tyre Co. reported pretax financial statement income of $750,000. Its taxable income was $650,000. The difference is due to accelerated depreciation for income tax purposes. Tyre's effective income tax rate is 30% and Tyre made estimated tax payments during year 3 of $90,000. What amount should Tyre report as current income tax expense for year 3?

A.) $105,000

B.) $135,000

C.) $195,000

D.) $225,000