Shamrock Company reports pretax financial income of $68,200 for 2020 . The following items cause taxable income to be different than pretax financial income. 1. Depreciation on the tax return is greater than depreciation on the income statement by $16,900. 2. Rent collected on the tax return is greater than rent recognized on the income statement by $23,600. 3. Fines for pollution appear as an expense of $11,800 on the income statement. Shamrock's tax rate is 30% for all years, and the company expects to report taxable income in all future years. There are no deferred taxes at the beginning of 2020. Prepare the income tax expense section of the income statement for 2020 , beginning with the line "Income before income taxes." (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).)