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Cullumber Corporation has one temporary difference at the end of 2 0 2 5 that will reverse and cause taxable amounts of $ 5 7

Cullumber Corporation has one temporary difference at the end of 2025 that will reverse and cause taxable amounts of $57,800 in 2026, $62,500 in 2027, and $67,300 in 2028.
Cullumber's pretax financial income for 2025 is $319,400, and the tax rate is 30% for all 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 $
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