Sunland Company had a 40 percent tax rate. Given the following pre-tax amounts, what would be the income tax expense reported on the face of the income statement?

Sales revenue $ 1060000

Cost of goods sold 600000

Salaries and wages expense 79400

Depreciation expense 110000

Dividend revenue 90600

Utilities expense 9100

Discontinued operations loss 99500

Interest expense 19300

$93320

$57080

$96880

$133120