Lynch Company began operations in 2016. The company reported $26,000 of depreciation expense on its income statement in 2016 and $26,000 in 2017. On its tax returns, Lynch deducted $32,000 for depreciation in 2016 and $37,000 in 2017. The 2017 tax return shows a tax obligation (liability) of $16,200 based on a 40% tax rate.

Calculate the income tax expense for 2017.