Garrison holds a controlling interest in Robertson's outstanding stock. For the current year, the following information has been gathered about these two companies: Garrison Separate operating income S 300,000 Dividends paid Tax rate (includes $50,000 intra-entity gross profit in ending inventory) Robertson $ 200,000 32,000 50,000 21 % 21 % Garrison uses the initial value method to account for the investment in Robertson. Garrison's separate operating income figure does not include dividend income for the current year. 1. Assume that Garrison owns 70 percent of Robertson's voting stock. What total amount of income tax expense does a consolidated income statement recognize? (Round your intermediate calculations and final answer to nearest whole dollar amount.)