Assume that Sharp operates in an industry for which NOL carryback is allowed. In its first three years of operations Sharp reported the following operating income (loss) amounts: 2022 $ 1,350,000 2023 2024 (3,150,000) 5,400,000 There were no deferred income taxes in any year. In 2023, Sharp elected to carry back its operating loss. The enacted income tax rate was 25% in 2022 and 30% thereafter. In its 2024 balance sheet, what amount should Sharp report as current income tax payable?