Zarbee Corporation'spre-tax (book) income this year is $1,000,000. The company had $300,000 of favorable temporary differences, $200,000 of favorable permanent differences,and $100,000 of unfavorable temporary differences. Compute the company's estimated taxableincome.

ZarbeeCorporation's estimated taxable income this year is $850,000.What is thecurrent income tax expense applying the flat 21% corporate tax rate for the year?