Tyler Company received $60,000 in late 2008 for rent on property it leases to Danford Corporation. The payment represents rent for the years 2009 and 2010, the period covered by the lease. Tyler Company is a cash basis taxpayer. Tyler has income tax payable of $92,000 at the end of 2008, and its tax rate is 35%. What amount of income tax expense should Tyler Company report at the end of 2008?