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

Pretax accounting income	$	180,100
Permanent differences		(14,100	)
		166,000
Temporary difference-depreciation		(11,000	)
Taxable income	$	155,000

Cumulative future taxable amounts all from depreciation temporary differences:

As of December 31, 2017	$	11,800
As of December 31, 2018	$	22,800

The enacted tax rate was 26% for 2017 and thereafter. What should Kent report as the current portion of its income tax expense in the year 2018?

Multiple Choice

• None of these answer choices are correct.

• $40,300.

• $46,826.

• $43,160.