User Kara Corp. made the following journal entry in late 2025 for rent received on property it leased to Danica Inc: Cash 150,000 Unearned Rent Revenue 150,000 The payment represents rent for the years 2026 and 2027. Kara is a cash basis taxpayer and has income tax payable of $230,000 at the end of 2025, and its tax rate is 25%. Assuming that income taxes payable at the end of 2026 is $255,000, what amount of income tax expense would Kara record for 2026