Tucker Corp. had pretax accounting income of $6,033,015 and taxable income of $6,159,088 in 2023 (its first year of operations), where the entire difference is due to estimated warranty costs. Tucker expects those warranty payments to be made in equal amounts over the next 2 years (20242025), at which point they will be tax deductible. Tucker's current tax rate is 25%, but recent legislation has changed that tax rate from 25% to 20% beginning in 2025 . What will Tucker report as Income Tax Expense for 2023