In 2022, Aviation Inc. reported taxable income of $400,000 and financial accounting income of $300,000. The difference is due do a $60,000 of nondeductible premiums on Aviations officers life insurance and $40,000 of rental income received in advance. Rental income is taxable when received. Aviations tax rate is 21%. What amount of income tax expense should Aviation Inc., report on its 2022 income statement?