Winkerbean Industries began operations in 2021. The following information pertains to Winkerbean for the year ended 12/31/2021:

Taxable Income Calculations:	2021
Revenues less expenses (excluding temporary differences below)	$988,000
Deductible Depreciation	(120,000)
Deductible Warranty Expense	(18,000)
Taxable Income	$850,000

Pre-tax Financial Income Calculations:	2021
Revenues less expenses (excluding temporary differences below)	$988,000
Depreciation Expense	(78,000)
Warranty Expense	(33,000)
Pre-tax Financial Income	$877,000

Assuming Winkerbean expects a tax rate of 30% for all years and that both temporary differences above will eventually true up, what will be Winkerbean's total income tax expense for the year ended 12/31/2021 (i.e., the net of current income tax expense and deferred income tax expense)?