information for kent corp. for the year 2021: reconciliation of pretax accounting income and taxable income: pretax accounting income $ 177,000 permanent differences (15,000 ) 162,000 temporary difference-depreciation (12,400 ) taxable income $ 149,600 cumulative future taxable amounts all from depreciation temporary differences: as of december 31, 2020 $ 12,100 as of december 31, 2021 $ 24,500 the enacted tax rate was 30% for 2020 and thereafter. what would kent's income tax expense be in the year 2021?