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In its income statement for the year just ended, Small Co. reported income before income taxes of $600,000. Small estimated that, because of permanent differences, taxable income for the year would be $560,000. During the year, Small made estimated tax payments of $100,000, which were debited to income tax expense. Small is subject to a 30% tax rate. What amount should Small report as income tax expense? $168,000 $180,000 $100,000 $68,000