Selected items from Mini Move Inc.'s December 31 audited financial statements are as follows:

Statement of income:

                                          2017             2016 

Income                       $200,000           $180,000

Profit before taxes    $30,000            $25,000

Net Income                $24,000             $20,000

Balance sheet:

Accounts receivable   $12,000           $11,000

Accounts payable        $7,000            $4,000

Deferred revenue         $500                $200

What will be Mini Move's net income for tax purposes in 2017?