Information for Kent Corp. for the year 2021: Reconciliation of pretax accounting income and taxable income:

Pretax accounting income	$	178,000
Permanent differences		(14,700	)
		163,300
Temporary difference-depreciation		(11,800	)
Taxable income	$	151,500

Cumulative future taxable amounts all from depreciation temporary differences:

As of December 31, 2020	$	13,700
As of December 31, 2021	$	25,500

The enacted tax rate was 30% for 2020 and thereafter. What would Kent's income tax expense be in the year 2021?

Multiple Choice

$48,990.

None of these answer choices are correct.

$52,490.