Wills and Turkvant Inc. have a deferred tax liability of $68,000 at the beginning of 2013. At the end of 2013, the company reports accounts receivable on the books at $90,000 and the tax basis at zero (the only temporary difference). If the enacted tax rate is 34% for all periods, and income taxes payable for the period is $230,000, determine the amount of total income tax expense to report for 2013