Roth Inc. has a deferred tax liability of $69,600 at the beginning of 2015. At the end of 2015, it reports accounts receivable on the books at $88,400 and the tax basis at zero (its only temporary difference). If the enacted tax rate is 34% for all periods, and income taxes payable for the period is $228,000, determine the amount of total income tax expense to report for 2015.