In 2021, Mini reports $1,787,100 of pretax book net income. Mini did not recognize any bad debt expense for book purposes in 2021 but did deduct $135,600 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 2021, compute Mini's current income tax expense.