Crane Company reports pretax financial Income of $73,700 for 2025. The following items cause taxable income to be different than pretax financial income. 3. 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. (a) (b) (c) 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 eg. -45 or parentheses eg. (45).) CRANE COMPANY Income Statement (Partial)