In 2020, Mini reports $1,579,200 of pretax book net income. Mini did not recognize any bad debt expense for book purposes in 2020 but did deduct $167,100 in bad debt expense for tax purposes. Mini reports no other temporary or permanent differences. The applicable U.S. Federal corporate income tax rate is 21%, and Mini earns an after-tax rate of return on capital of 8%.

If required, round your answer to nearest dollar.

For 2020, compute Mini's compute Mini's current income tax expense.