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Shea, a calendar-year taxpayer, is preparing a personal statement of financial condition as of April 30, year 2. Shea’s year 1 income tax liability was paid in full on April 15, year 2. Shea’s tax on income earned from January through April year 2 is estimated at $30,000. In addition, $25,000 is estimated for income tax on the differences between the estimated current values of Shea’s assets and the current amounts of liabilities and their tax bases at April 30, year 2. No withholdings or payments have been made towards the year 2 income tax liability. In Shea’s statement of financial condition at April 30, year 2, what is the total of the amount or amounts that should be reported for income taxes?