At December 31, 2012, Percheron Inc. had a deferred tax asset of $30,000

At December 31, 2012, Percheron Inc. had a deferred tax asset of $30,000. At December 31, 2013, the deferred tax asset is $59,000. The corporation\'s 2013 current tax expense is $61,000. What amount should Percheron report as total 2013 tax expense?

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