Carla Vista Corporation reports pretax financial income of $265,900 for 2025 . The following items cause taxable income to be different than pretax financial income: 1. Rental income on the income statement is less than rent collected on the tax return by $64,100. 2. Depreciation on the tax return is greater than depreciation on the income statement by $41,200. 3. Interest on an investment in a municipal bond of $8,000 on the income statement. Carla Vista' tax rate is 30% for all years, and the company expects to report taxable income in all future years. There are no deferre taxes at the beginning of 2025 . (a) Compute taxable income and income taxes payable for 2025. Taxable income Income taxes payable