In 2020, when the enacted tax rate for the current and all future periods was 20.5%, Garza Corp. had a taxable loss of $479,000 and elected to use the net operating loss carryforward provision. In 2021, the tax rate changed to 23.0% for the current and all future periods, and Garza reported taxable income of $274,000. In 2022, Garza reported taxable income of $461,000. Garza has no book-tax differences. What amount will Garza report as current income tax expense on its 2022 income statement