Dunn Co.'s 20X5 income statement reported $90,000 income before provision for income taxes. To compute the provision for federal income taxes, the following 20X5 data are provided: Rent received in advance $16,000 Income from exempt municipal bonds 20,000 Depreciation deducted for income tax purposes in excess of depreciation reported for financial-statement purposes 10,000 Enacted corporate income tax rate 30% If the alternative minimum tax provisions are ignored, what amount of current federal income tax liability should be reported in Dunn's December 31, 20X5 balance sheet