Carla Vista Corporation has one temporary difference at the end of $2025$ that will reverse and cause taxable amounts of $$53,100$ in $2026,$$$57,800$ in $2027,$ and $$63,100$ in $2028.$ Carla Vista's pretax financial income for $2025$ is $$312,000,$ and the tax rate is $30\%$ for all 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

$