Infоrmаtiоn fоr Kent Corporаtion for the yeаr 2027: Reconciliation of pretax accounting income and taxable income: Pretax accounting income $ 180,000 Permanent differences (15,000) 165,000 Temporary difference-depreciation (12,000) Taxable income $ 153,000 Cumulative future taxable amounts all from depreciation temporary differences: As of December 31, 2026 $ 13,000 As of December 31, 2027 $ 25,000 The enacted tax rate was 25% for 2026 and thereafter. What would Kent's income tax expense be in the year 2027?