On its December 31, 20X5 balance sheet, Shin Co. has income tax payable of $13,000 and a current deferred tax asset of $20,000, before determining the need for a valuation account. Shin had reported a deferred tax asset of $15,000 at December 31, 20X4. No estimated tax payments are made during 20X5. At December 31, 20X5, Shin determines that it is more likely than not that 10% of the deferred tax asset would not be realized. In its 20X5 income statement, what amount should Shin report as total income tax expense?