Parker co.’s 2018 income statement reported $48,077 in income before provisions for income taxes. to compute the provision for federal income taxes, the following 2018 data are provided:

life insurance premiums that are not deductible for income tax purposes $6,432

income from exempt municipal bonds $13,097

depreciation deducted for income tax purposes $14,351

depreciation deducted for financial reporting $17,495

the tax rate is 30%

what amount should parker report as income tax expense?