Busy Corp. prepared the following reconciliation between pretax accounting income and taxable income for the year ended December 31. Pretax accounting income $250,000 Taxable income 150,000 Difference $100,000 Analysis of difference: Interest on municipal bonds $ 25,000 Excess of tax over book depreciation 75,000 $100,000 Busy's current effective income tax rate is 30%. The depreciation difference will reverse in equal amounts over the next three years at an enacted tax rate of 40%. In Busy's income statement, what amount should be reported as the current portion of its provision for income taxes?