Information for Kenny Corp. for the year 2021: Reconciliation of pretax accounting income and taxable income: Pretax accounting income $180,000 Permanent differences (15,000) 165,000 Temporary difference-prepaid expenses_(12,000) Taxable income $153,000 The enacted tax rate was 30%. a. What should Kenny report as the income tax payable at the end of 2021? b. What should Kenny report as income tax expense for 2021