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The estimated current values of Lane’s personal assets at December 31, year 1, totaled $1,000,000, with tax bases aggregating $600,000. Included in these assets was a vested interest in a deferred profit-sharing plan with a current value of $80,000 and a tax basis of $70,000. The estimated current amounts of Lane’s personal liabilities equaled their tax bases at December 31, year 1. Lane’s year 1 effective income tax rate was 30%. In Lane’s personal statement of financial condition at December 31, year 1, what amount should be provided for estimated income taxes relating to the excess of current values over tax bases?