Information for kent corp. for the year 2016:

reconciliation of pretax accounting income and taxable income:

pretax accounting income $181,000
permanent differences
(15,400)

165,600
temporary difference-depreciation
(12,800)

taxable income
$152,800

cumulative future taxable amounts all from depreciation temporary differences:

as of december 31, 2015 $12,600
as of december 31, 2016 $25,400

the enacted tax rate was 20% for 2015 and thereafter.

what should kent report as the current portion of its income tax expense in the year 2016?