Beta Corp has pretax financial income of $100,000 in 2021. …

Beta Corp has pretax financial income of $100,000 in 2021.  Beta has a single difference from the tax return, which is a $40,000 deductible temporary difference that will reverse in 2023.  The tax rate for 2021 is 30%.  The enacted tax rate for 2023 is 20%. What is net income for 2021?