Crane Company reports pretax financial income of $$65,000$ 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 $$16,400.$

Rent collected on the tax return is greater than rent recognized on the income statement by $$23,100.$

Fines for pollution appear as an expense of $$11,200$ on the income statement.

Crane'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 $