Carla Vista Company reports pretax financial income of $75,900 for 2025 . The following items cause taxable income to be different than pretax financial income. 1. Depreciation on the tax return is greater than depreciation on the income statement by $15,200. 2. Rent collected on the tax return is greater than rent recognized on the income statement by $22,100. 3. Fines for pollution appear as an expense of $12,000 on the income statement. Carla Vista's tax rate is 30% for all years, and the company expects 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