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Pretax Accounting Income for the Year Ended December 31, 2018

Question 67

Multiple Choice

Pretax accounting income for the year ended December 31, 2018, was $50 million for Truffles Company. Truffles' taxable income was $60 million. This was a result of differences between straight-line depreciation for financial reporting purposes and MACRS for tax purposes. The enacted tax rate is 30% for 2018 and 40% thereafter. What amount should Truffles report as the current portion of income tax expense for 2018?


A) $15 million.
B) $18 million.
C) $20 million.
D) $24 million.

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