Current Attempt in Progress Cullumber Corporation purchased equipment very late in 2023. Based on generous capital cost allowance rates provided in the Income Tax Act, Cullumber claimed CCA on its 2023 tax return but did not record any depreciation because the equipment was being tested. This temporary difference will reverse and cause taxable amounts of $29,300 in 2024, $37,800 in 2025, and $41,200 in 2026. Cullumber's accounting income for 2023 is $238,600 and $202,600 in each of 2024 and 2025, and the tax rate for 2023, 2024 and 2025 is 30%. There are no deferred tax accounts at the beginning of 2023. Cullumber Corporation was informed on December 31, 2024 that the enacted rate for 2025 and subsequent years is 25%. (b) Calculate taxable income and income tax payable for 2024 and 2025. Taxable income $ Income taxes payable S SA 2024 $ $ 2025