Blossom Company reports pretax financial income of $$68,600$ for $2025.$ The following items cause taxable income to be different than pretax financial income.

Depreciation on the tax return is greater than depreciation on the income statement by $$15,600.$

Rent collected on the tax return is greater than rent recognized on the income statement by $$22,900.$

Fines for pollution appear as an expense of $$11,600$ on the income statement.

Blossom's tax rate is $40\%$ for all years, and the comparhexpects to report taxable income in all future years. There are no deferred taxes at the beginning of $2025.$

$($a$)$

Compute taxable income and income taxes payable for $2025.$

Taxable income

Income taxes payable