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 beginning of the year book-tax basis difference is listed below for the deferred tax asset.

	Beginning of Year
Accrued litigation expense		$34,000

The beginning of the year book-tax basis differences are listed below for the deferred tax liabilities.

			Beginning of Year
Buildingaccumulated depreciation				($57,000)
Furniture and fixtures
	accumulated depreciation			(4,200)
Subtotal				($61,200)

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.

Pre-tax book income	$4,800
Book-tax adjustments
Permanent items
......: tax-exempt income
.......: nondeductible business meals
Temporary Differences
building depreciation
furniture and fixtures depreciation
accrued litigation expenses
Taxable income	$
Current tax expense	$