Carla Vista Corporation purchascd cquipment very latc in 20233 . Bascd on gcncrous capital cost allowance ratcs providcd in the Income Tax Act, Carla Vista claimed CCA on its 2023 tax return but did not record any depreciation because the equipment was being tested. Thls temporary dlfference wIII reverse and cause taxable amounts of $34,700 In Z024, $39,900 In 2025 , and $44,900 In 2020 . Carla Vista's accounting income for 2023 is $261,000 and $221,000 in each of 2024 and 2025 , and the tax rate is 30%. There are no for 7075 and suhsequent years is 75%. Calculate taxable income and income tax payable for 2024 and 2025