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

Pretax accounting income	$	182,000
Permanent differences		(15,300	)
		166,700
Temporary difference-depreciation		(11,900	)
Taxable income	$	154,800

 

Cumulative future taxable amounts all from depreciation temporary differences:

 

As of December 31, 2020	$	13,900
As of December 31, 2021	$	25,800

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