Information for Kent Corp. for the year 2018:

Reconciliation of pretax accounting income and taxable income:

Pretax accounting income$170,000

Permanent differences(15,800)154,200

Temporary difference-depreciation(12,600)

Taxable income$141,600

Cumulative future taxable amounts all from depreciation temporary differences:

As of December 31, 2017$12,100

As of December 31, 2018$24,700

The enacted tax rate was 39% 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.
• $60,138.
• $55,224.
• $61,138.