On January 2, year 2, Ross Co. purchased a machine for $70,000. This machine has a 5-year useful life, a residual value of $10,000, and is depreciated using the straight-line method for financial statement purposed. For tax purposes, depreciation expense was $25,000 for year 2 and $20,000 for year 3. Ross' year 3 income, before income taxes and depreciation expense, was $100,000 and its tax rate was 30%. If Ross had made no estimated tax payments during year 3, what amount of current income tax liability would Ross report in its December 31, year 3 balance sheet?