Randolph Company reported pre-tax net income from continuing operations of $810,000 and taxable income of $525,000. The book-tax difference of $285,000 was due to a $205,000 favorable temporary difference relating to depreciation, an unfavorable temporary difference of $90,000 due to an increase in the reserve for bad debts, and a $170,000 favorable permanent difference from the receipt of life insurance proceeds. Randolph Companys applicable tax rate is 21%. Compute Randolph Companys current income tax expense.