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Pretax accounting income for the year ended December 31, 2018, was $52 million for Truffles Company. Truffles' taxable income was $65 million. This was a

Pretax accounting income for the year ended December 31, 2018, was $52 million for Truffles Company. Truffles' taxable income was $65 million. This was a result of differences between straight-line depreciation for financial reporting purposes and MACRS for tax purposes. The enacted tax rate is 28% for 2018 and 38% thereafter. What amount should Truffles report as the current portion of income tax expense for 2018?

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