At the end of the year, Sunland Co$.$ has pretax financial income of $$572,000.$ Included in the $$572,000$ is $$72,800$ interest income on municipal bonds, $$26,000$ fine for dumping hazardous waste, and depreciation of $$62,400.$ Depreciation for tax purposes is $$46,800.$ Compute income taxes payable, assuming the tax rate is $30\%$ for all periods.

Income taxes payable

$