Item$6$

Item $6$

Information for Kent Corporation for the year $2024$:

Reconciliation of pretax accounting income and taxable income:

Pretax accounting income $ $179,800$

Permanent differences $(16,300)$

$163,500$

Temporary difference$-$depreciation $(13,400)$

Taxable income $ $150,100$

Cumulative future taxable amounts all from depreciation temporary differences:

As of December $31,2023$ $ $14,300$

As of December $31,2024$ $ $27,700$

The enacted tax rate was $26\%$ for $2023$ and thereafter.

What should Kent report as the current portion of its income tax expense in the year $2024?$