Table:
|  | 2019 | 2018 |
| --- | --- | --- |
| Current: Federal | $1,139,927 | $1,294,253 |
| Current: State | 428,501 | 423,209 |
|  | 1,568,428 | 1,717,462 |
| Deferred: Federal | 34,466 | (470,166) |
| Deferred: State | 6,106 | (83,296) |
|  | 40,572 | (553,462) |
| Income tax expense | $1,609,000 | $1,164,000 |
Paragraphs:
7. INCOME TAXES:
The components of income tax expense from operations for fiscal 2019 and fiscal 2018 consisted of the following:
Question:
What is the percentage change in the company's 2018 and 2019 income tax expense?
Answer: (1609000 - 1164000)/1164000   = 38.23