Reconciliation of pretax accounting income and taxable income:

Pretax accounting income	$181,200
Permanent differences	(14,800)
	166,400
Temporary difference-depreciation	(11,400)
Taxable income	$155,000

Cumulative future taxable amounts all from depreciation temporary differences: As of December 31, 2015 $12,800 As of December 31, 2016 $24,200 The enacted tax rate was 22% for 2015 and thereafter. What should Kent report as the current portion of its income tax expense in the year 2016?

$36,608.

$34,100.

$39,864.

None of these answer choices are correct.