Tom's company made the following journal entry at the end of 2009 accrue for warranty cost that have not been paid yet.

Warranty expense 15,000 Warranty payable 15,000

The expense represents estimated warranty reimbursements for 2011, the period covered by the warranty contract. Tom has income tax payable of 23,000 at the end of 2009.

What amount of income tax expense shoud Tom's company report at the end of 2009?