In its first year of operations, Poli Corporation's reconciliation of pretax accounting income to taxable income is as follows:

Pretax accounting income	$	250,000
Permanent difference		(15,900	)
		234,100
Temporary difference-depreciation		(19,800	)
Taxable income	$	214,300

Poli's tax rate is 25%. Assume that no estimated taxes have been paid. What should Poli report as its income tax expense for its first year of operations?