Rowen, Inc. had pre-tax accounting income of $2,700,000 and a tax rate of 20% in 2021, its first year of operations. During 2021 the company had the following transactions: Received rent from Jane, Co. for 2022 96.000 Municipal bond income $120.000 Depreciation for tax purposes in excess of book depreciation $60.000 Installment sales profit to be taxed in 2022 $ 162,000 For 2021, what is the amount of income taxes payable for Rowen, Inc