At the end of $2024,$ Specialized Incorporated had a deferred tax asset account with a balance of $$1,600,000$ and a valuation allowance of $$480,000.$ The deferred tax asset is attributable to a temporary book$-$tax difference of $$8,000,000$ in a liability for estimated expenses. At the end of $2025,$ the temporary difference is $$5,000,000.$ Specialized has no other temporary differences. Taxable income for $2025$ is $$95,000,000$ and the tax rate is $20\%.$