The following information relates to Kirk Limited for the year ended 31 July 2018.
Accounting profit before income tax (after all expenses have been included)	3,200,000
Entertainment expenses (not tax deductible)	120,000
Depreciation of machinery (accounting)	800,000
Depreciation of machinery (tax)	600,000
Long service leave expense (not a tax deduction until the leave is paid)	140,000
Income tax rate	29%
On the basis of this information the current tax liability is