Venus Corp.s worksheet for calculating current and deferred income taxes for 2006 follows:                                                  

		2006	2007	2008
Pretax income	$1,400
Temporary differences:
	Depreciation	(800)	$(1,200)	$2,000
	Warranty costs	400	(100)	(300)
Taxable income	$1,000
Enacted rate	30%	30%	25%
Deferred tax accounts
		Asset		Liability
	Current	$ (30)[a]
	Noncurrent (before netting)	$ (75)[b]		$ 140[c]

 

Venus had no prior deferred tax balances. In its 2006 income statement, what amount should Venus report as

 

Current income tax expense?

 

1.