Crane Company reports pretax financial income of $$73,700$ 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 $$14,400.$

Rent collected on the tax return is greater than rent recognized on the income statement by $$19,900.$

Fines for pollution appear as an expense of $$11,400$ 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 $2025.$

Prepare the income tax expense section of the income statement for $2025,$ beginning with the line "Income before income taxes."

$($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$