The following information was taken from the records of Harmony Inc. for the year ended december 31, 2004: Net sales, $645,000; cost of goods sold, $260,000; selling expenses, $86,000; administrative expenses, $40,000; gross cummulative effect of accounting change, $20,000 (debt). The company is in a 40% tax bracket. use this information to answer the following question: what was the income tax expense?