Sharon Lee Corporation has pretax financial income $($or loss$)$ from $2020$ through $2026$ as f$$llows$.$

$\backslash$table$[[,$Income $($Loss$),$Tax Rate$],[2020,$$$67,200,25\%$

$(98,000)20\%$

$126,00020\%$

$42,00020\%$

$147,00020\%$

$(84,000)25\%$

$178,00025\%$

Indicate what the income tax expense portion of the income statement for $2021$ should look like.