Pharoah Corp.$\text{'}$s $2021$ income statement showed pretax accounting income of $$2072000.$ To compute the federal income tax liability, the following $2021$ data are provided:

Income from exempt municipal bonds

$$116000$

Depreciation deducted for tax purposes in excess of depreciation deducted for financial statement purposes $149000$

Estimated federal income tax payments made

$348000$

Enacted corporate income tax rate

$30\%$

What amount of current federal income tax liability should be included in Pharoah's December $31,2021$ balance sheet?

$$238800$

$$273600$

$$194100$

$$263700$