On January 1, 2021, DONNER Corporation purchased investment securities for 1,200,000. The securities are classified as trading. By December 31, 2021, the securities had a fair value of 1,680,000 but had not yet been sold. The company recognized a 320,000 restructuring charge during the year. The restructuring charge is composed of an impairment write-down on a manufacturing facility. Tax rules do not allow a deduction for the write-down unless the facility is actually sold. The facility was not sold by the end of the year. Excluding the trading securities and the restructuring the charge, income before taxes for the year was 4,000,000. The income tax rate for the current year and future years is 30%. What is DONNER's current tax expense?