Rangers, Inc. reported pretax financial income of $500,000 for the calendar year 2015. Included in the other income section of the income statement was $75,000 of interest revenue from municipal bonds held by the company. The income statement also included depreciation expense of $300,000. The income tax return reported $450,000 as MACRS depreciation on the machine. The enacted tax rate is 30% for 2015 and future years. Prepare the journal entry or entries necessary to record income taxes for 2015.