Celebrity Co.'s pretax GAAP for the current year is 110,000. Nondeductible fines of $2,000 are included in pretax GAAP income. Tax depreciation in excess of GAAP amounted to 25,000 and there were 30,000 in rental receipt revenue accounted for in GAAP as deferred revenue. The tax rate for the current year is 25%. What is the current income tax payable for the year?