Sandhill Corp.$\text{'}$s $2021$ income statement showed pretax accounting income of $$2062000.$ To compute the federal income tax li the following $2021$ data are provided:

Income from exempt municipal bonds

$$142000$

Depreciation deducted for tax purposes in excess

of depreciation deducted for financial statement purposes $,169000$

Estimated federal income tax payments made

$426000$

Enacted corporate income tax rate

$30\%$

What amount of current federal income tax liability should be included in Sandhill's December $31,2021$ balance sheet?