nformation for Kent Corp. for the year 2018: Reconciliation of pretax accounting income and taxable income:

Pretax accounting income	$	181,000
Permanent differences		(15,900	)
		165,100
Temporary difference-depreciation		(13,900	)
Taxable income	$	151,200

Cumulative future taxable amounts all from depreciation temporary differences:

As of December 31, 2017	$	12,100
As of December 31, 2018	$	26,000

The enacted tax rate was 36% for 2017 and thereafter. What would Kent's income tax expense be in the year 2018?