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In 2 0 2 3 , Sandhill Corporation had accounting income of $ 2 3 3 , 0 0 0 and taxable income of $

In 2023, Sandhill Corporation had accounting income of $233,000 and taxable income of $180,200. The difference is due to the use of
different depreciation methods for tax and accounting purposes. The tax rate is 25%.
Calculate the amount to be reported as income tax payable at December 31,2023.
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