Gill, Inc., earns pretax book net income of $639,800 in 2016. Gill acquires a depreciable piece of factory equipment in 2016, and first-year tax depreciation exceeds book depreciation by $42,600. Gill reported no other temporary or permanent book-tax differences.

Assume the U.S. tax rate is 34%.

Compute the following for Gill, Inc.

a.	Current income tax expense	$
b.	Deferred income tax expense	$
c.	Total income tax expense	$