32. LO.1, 3 In addition to the temporary differences identified in Problems 30 and 31, Relix, Inc., reported two permanent differences between book and taxable income. It earned $2,375 in tax-exempt municipal bond interest, and it incurred $780 in nondeductible business meals expense. Relix’s book income before tax is $4,800.

With this additional information, calculate Relix’s current tax expense.