formation for Kent Corp. for the year 2021: Reconciliation of pretax accounting income and taxable income: Pretax accounting income $ 179,000 Permanent differences (15,500 ) 163,500 Temporary difference-depreciation (11,900 ) Taxable income $ 151,600 Cumulative future taxable amounts all from depreciation temporary differences: As of December 31, 2020 $ 12,900 As of December 31, 2021 $ 24,800 The enacted tax rate was 30% for 2020 and thereafter. What would Kent's income tax expense be in the year 2021