Use the following to answer questions 38.10: Information for Kent Corp. for the year 2016 Reconciliation of pretax accounting income and taxable" Pretax accounting income Permanent differences SI80.000 (15.000) 165.000 (12.000) $153.000 Temporary difference-depreciation Taxable income umulative future taxable amounts all from depreciation temporary differences: As of December 31, 2015 $13.000 As of December 31, 2016 $25.000 The enacted tax rate was 30% for 2015 and thereafter. 38. What should be the balance in Kent's deferred tax liability account as of December 31, 2016? a. $5,200. b. $7,500 c. $25,000 d. None of these answer choices are correct. 39. What should Kent report as the current portion of its income tax expense in the year 2016? a. $45,900. b. $49,500. c. $54,000. d. None of these answer choices are correct. 40: What would Kent's income tax expense be in the year 2016? a. $42,300. b. $45,900. c. $49,500. d. None of these answer choices are correct