unland Corp.$\text{'}$s $2021$ income statement showed pretax accounting income of $$2053000.$ To compute the federal income tax liability, he following $2021$ data are provided:

Income from exempt municipal bonds

$$135000$

Depreciation deducted for tax purposes in excess of depreciation deducted for financial statement purposes

$148000$

Estimated federal income tax payments made

$405000$

Enacted corporate income tax rate

$30\%$

What amount of current federal income tax liability should be included in Sunland's December $31,2021$ balance sheet?

$$207000$

$$126000$

$$170400$

$$210900$