Mini, Inc., earns pretax book net income of $750,000 in 2016. Mini deducted $20,000 in bad debt expense for book purposes. This expense is not yet deductible for tax purposes. In 2017, Mini reports $800,000 of pretax book net income. Mini did not deduct any bad debt expense for book purposes in 2017 but did deduct $15,000 in bad debt expense for tax purposes. Mini records no other temporary or permanent differences. Assume that the U.S. tax rate is 35%.

For 2017, compute Minis total income tax expense, current income tax expense, and deferred income tax expense.

a. Current income tax expense

$