For the year ended December 31, 20X3, Tyre Co. reported pretax financial statement income of $750,000. Its taxable income was $650,000. The difference is due to accelerated depreciation for income tax purposes. Tyre’s effective income tax rate is 30% and Tyre made estimated tax payments during 20X3 of $90,000. What amount should Tyre report as current income tax expense for 20X3?
$135,000
$195,000
$105,000
$225,000