Information for Kent Corp. for the year 2013: Reconciliation of pretax accounting income and taxable income:

Pretax accounting income	$180,400
Permanent differences	(15,700)
	164,700
Temporary difference-depreciation	(13,100)
Taxable income	$151,600

Cumulative future taxable amounts all from depreciation temporary differences: As of December 31, 2012 $13,600 As of December 31, 2013 $26,700 The enacted tax rate was 28% for 2012 and thereafter. What should Kent report as the current portion of its income tax expense in the year 2013?

Please show steps to help me understand.