Sunland Company deducts insurance expense of $228000 for tax purposes in 2021, but the expense is not yet recognized for accounting purposes. In 2022, 2023, and 2024, no insurance expense will be deducted for tax purposes, but $76000 of insurance expense will be reported for accounting purposes in each of these years. Sunland Company has a tax rate of 20% and income taxes payable of $192000 at the end of 2021. There were no deferred taxes at the beginning of 2021.

Assuming that income taxes payable for 2022 is $264000, the income tax expense for 2022 would be what amount?