Information for Kent Corp. for the year 2021: Reconciliation of pretax accounting income and taxable income: Pretax accounting income Permanent differences Temporary difference-depreciation Taxable income $181,000 (14, 100) 166,900 (12, 100) $154,800 Cumulative future taxable amounts all from depreciation temporary differences: As of December 31, 2020 As of December 31, 2021 $12, 100 $24, 200 The enacted tax rate was 30% for 2020 and thereafter. What would Kent's income tax expense be in the year 2021