In the fiscal year ending December $312020,$ Pemberton Industries reported a pre$-$tax accounting profit of $100000.$ To calculate the current income tax expense for the year, consider the following information:

Warranty expenses reported in the financial statements exceeded the actual warranty costs $($deductible for tax purposes $)$ by $100000$

Non$-$deductible entertainment expenses amount to $5000$

Depreciation for tax purposes $($CCA$)$ exceeded depreciation in the financial statements by $20000$

Pemberton made estimated tax payments totaling $22000$ during $2020$

The enacted corporate income tax for $2020$ was $25\%$

What amount should Pemberton industries report as its current income tax liability on its December $312020$ Balance Sheet?