The books of the Catman Company for the year ended December 31, 20x1, showed pretax financial income of $550,000. In calculating the taxable income for income tax purposes, the following temporary differences must be taken into account: Depreciation deducted for tax purposes in excess of depreciation recorded on the books (this will reverse evenly during the next two years) ...... \$ \$46,000 Income from cash received from rent for tax purposes in excess of rent revenue Income tax rates are 30% in 20x1,30% in 20x2, and 35% in 203. Catman uses the liability method to account for deferred tax items. Catman did not pay any tax during 20x1. What should Catman record as its income tax payable at December 31, 20x 1