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

Pretax accounting income	$	188,000
Permanent differences		(16,000	)
		172,000
Temporary difference-depreciation		(11,900	)
Taxable income	$	160,100

Cumulative future taxable amounts all from depreciation temporary differences:

As of December 31, 2017	$	13,200
As of December 31, 2018	$	25,100

The enacted tax rate was 32% 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.

• $57,040.

• $51,232.

• $55,040.