Mountain Air Co. began operations in 2022 and the reconciliation for tax purposes shows: Accounting income Permanent differences Temporary differences Taxable income $200,000 50,000 (80.000) $170,000 The tax rate for 2022 was 20%. In December 2022 a new 30% tax rate was enacted for future years beginning in 2023. QUESTION What is the current tax expense for 2022? Select one: Oa. $34,000 O b. $40,000 Oc. $51,000 O d. $60,000