Information for Kent Corp. for the year 2021 the first year of operation: Reconciliation of pretax accounting income and taxable income: Pretax accounting income $ 180,000 Permanent differences (15,000 ) =165,000 Temporary difference-depreciation (12,000 ) Taxable income =$ 153,000 The enacted tax rate was 25% for 2021 and 30% after 2021. What should be the income tax expense for the year of 2021?