France Ltd owns all the capital of Paris Ltd. On 1 July 2020 France Ltd sells machinery to Paris Ltd for S[a],000. The tax rate is 30% The machinery is shown in the records of France Ltd as: Machinery (COST) 187,000 Accumulated depreciation (89,000 Carrying Amount 98,000 The journal recorded in the books of Paris Ltd is as follows: Machinery $166,000 Cash $166,000 The journals recorded in the books of France Ltd are as follows: Cash $166,000 Accumulated depreciation $89,000 Machinery 187,000 Gain on sale 68,000 Income tax expense Tax payable ?? Calculate and enter the amount of income tax expense (or tax payable) related to machinery recorded in the books of France Ltd in the answer block below