Vasquez Corp's 2017 income statement showed pretax accounting income of $2,040,000. To compute the federal income tax liability, the following 2017 data are provided: Income from exempt municipal bonds $110,000 Depreciation deducted for tax purposes in excess 144,000 of depreciation deducted for financial statement purposes Estimated federal income tax payments made 330,000 Enacted corporate income tax rate 30% What amount of current federal income tax liability should be included in Vasquez's December 31, 2017 balance sheet? O $205,800 O $271,800 O $282,000 O $249,000