Ivanhoe Company deducts insurance expense of $216000 for itax purposes in 2021 , but the expense is not yet recognized for accounting purposes. In 2022, 2023, and 2024, no insurtance expelisse will beldeducted for tax purposes, but $72000 of insurance expense will be reported for accounting purposes in each of theselyears. I Ivanhol Company has a tax rate of 20% and income taxes payable of $184000 at the end of 2021 . There were no deferned taxes |at the beginning of 2021. Assuming that income taxes payable for 2022 is $248000, the income tax expense for 2022 would be what amount