Information for Kent Corp. for the year 2018: Reconciliation of pretax accounting income and taxable income:

Pretax accounting income	$	176,000
Permanent differences		(15,100	)
		160,900
Temporary difference-depreciation		(10,900	)
Taxable income	$	150,000

Cumulative future taxable amounts all from depreciation temporary differences:

As of December 31, 2017	$	13,300
As of December 31, 2018	$	24,200

The enacted tax rate was 40% for 2017 and thereafter. What would Kent's income tax expense be in the year 2018?

Multiple Choice

• None of these answer choices are correct.

• $60,000.

• $64,360.

• $66,860.