Cullumber Corporation has one temporary difference at the end of $2025$ that will reverse and cause taxable amounts of $$57,000$ in $2026,$ $$61,800$ in $2027,$ and $$67,300$ in $2028.$ Cullumber's pretax financial income for $2025$ is $$286,600,$ 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 $ $($b$)$ Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for $2025.($c$)$ Prepare the income tax expense section of the income statement for $2025,$ beginning with the line "income before income taxes".