Information for Bergin Corp. for the year 2013: Reconciliation of pretax accounting income and taxable income: Pretax accounting income $180,000 Permanent differences (15,000) 165,000 Temporary difference-depreciation (12,000) Taxable income $153,000 Cumulative future taxable amounts all from depreciation temporary differences: As of 12/31/12 $13,000 As of 12/31/13 $25,000 The enacted tax rate was 35% for 2012 and 40% for 2013 and thereafter. What would Bergin's income tax expense be in the year 2013? $66,000. $66,650. $72,000. $86,200