PLEASE PROVIDE AN EXPLANATION WITH THE ANSWER.

Information for Kent Corp. for the year 2016:

Reconciliation of pretax accounting income and taxable income:

Pretax accounting income	$180,000
Permanent differences	($15,000)
	$165,000
Temporary difference-depreciation	($12,000)
Taxable income	$153,000

Cumulative future taxable amounts all from depreciation temporary differences:

As of December 31, 2015,	$13,000
As of December 31, 2016,	$25,000

The enacted tax rate was 30% for 2015 and thereafter.

What would Kent's income tax expense be in the year 2016?

A. $42,300

B. $45,900

C. $49,500

D. None of these answer choices are correct

PLEASE PROVIDE AN EXPLANATION WITH THE ANSWER.