Deferred income taxes.

Min: $8-10$

$3$

Sheridan Co$.$ at the end of $2025,$ its first year of operations, prepared a reconciliation between pretax financial income and taxable income as follows:

Pretax financial income

Estimated warranty expenses deductible for taxes when paid

Extra depreciation

Taxable income

$\backslash$table$[[$$$820,000$