Pretax accounting income for the year ended December 31, 2021, was $53 million for Truffles Company. Truffles' taxable income was $66 million. This was a result of differences between straight-line depreciation for financial reporting purposes and accelerated depreciation for tax purposes. The enacted tax rate is 27% for 2021 and 37% thereafter. What amount should Truffles report as the current portion of income tax expense for 2021

Which one of the following best describes pro forma financial statements? select one: a. financial statements expressed in a foreign currency b. financial statements where the assets are expressed as a percentage of total assets and costs are expressed as a percentage of sales c. financial statements showing projected values for future time periods d. financial statements expressed in real dollars, given a stated base year e. financial statements where all accounts are expressed as a percentage of last year's values