Relix, Inc., is a domestic corporation with the following balance sheet for book and tax purposes at the end of the year before recording any net deferred tax asset or net deferred tax liability.

	Tax Debit/(Credit)			Book Debit/(Credit)
Assets
Cash	$500			$500
Accounts receivable	8,000			8,000
Buildings	750,000			750,000
Accumulated depreciation	(450,000)			(380,000)
Furniture and fixtures	70,000			70,000
Accumulated depreciation	(46,000)			(38,000)
Total assets	$332,500			$410,500
Liabilities
Accrued litigation expense	$0			($50,000)
Note payable	(78,000)			(78,000)
Total liabilities	($78,000)			($128,000)
Stockholders' Equity
Paid-in capital	($10,000)			($10,000)
Retained earnings	(244,500)			(272,500)
Total liabilities and stockholders' equity	($332,500)			($410,500)

The partial beginning of the year tax and book balance sheet information is provided below.

	Tax Debit/ (Credit)			Book Debit/ (Credit)
Assets
Accumulated depreciationBuilding	($417,000)			($360,000)
Accumulated depreciationFurniture & fixtures	(35,200)			(31,000)
Liabilities
Accrued litigation expense	$0			($34,000)

In addition to the temporary differences above, Relix, Inc., reported two permanent differences between book and taxable income. It earned $2,375 in tax-exempt municipal bond interest, and it incurred $780 in nondeductible business meals expense. Relix's book income before tax is $4,800. Assume a 21% Federal corporate tax rate and no valuation allowance. With this additional information, calculate Relix's current tax expense.

Compute Relix's current tax expense.

If required, round your answers to the nearest dollar.

Pretax book income	$4,800
Book-tax differences
Permanent items
Less: tax-exempt income	2,375
Add: nondeductible business meals	780
Temporary Differences
Less: excess depreciationBuilding	?
Less: excess depreciationFurniture and fixtures	?
Add: accrued litigation expenses	?
Taxable income	?
Current tax expense	?