Question 211 Rochester Inc. had pre-tax accounting income of $2.700.000 and a tax rate of 20% in 2021, its first year of operations. During 2021 the company had the following transactions Received rent from Pack Co for 2022 $96,000 Received municipal bond interest 120.000 Claimed depreciation for tax purposes in excess of book depreciation 60,000 Gross profit recognized on financial statements in 2021; not recognized for tax purposes until received in 2022 162.000 What is the current portion of income tax expense in 2021? A$452.400 O $490.800 Oc$514,800 OD $579,600