Sunland Corp.$\text{'}$s books showed pretax financial income of $$4200000$ for the year ended December $31,2025.$ In the computation of federal income taxes, the following data were considered:

Gain on an involuntary conversion

$$1860000$

$($Sunland has elected to replace the property within the statutory period using total proceeds.$)$

Depreciation deducted for tax purposes in excess of depreciation deducted for book purposes

$246000$

Federal estimated tax payments, $2025$

$306000$

Enacted federal tax rate, $2025$

$20\%$

What amount should Sunland report as its current federal income tax liability on its December $31,2025$ balance sheet?