On January 1, 2021, watlands Inc. did not have any temporary differences. On December 31, 2021, the company had future taxable amounts of $56,000 due to depreciation and $24,000 due to prepaid rent. It also had a future deductible amount of $6,000 relating to warranty expense. For 2021, Badlands reported pretax accounting income of $95,000. The tax rate is 25%.

How much is income tax expense for 2021?