Deferred tax liability, January $1,2025,$$$25,200.$

Deferred tax asset, January $1,2025,$$$0.$

Taxable income for $2025,$$$107,350.$

Pretax financial income for $2025,$$$213,000.$

Cumulative temporary difference at December $31,2025,$ giving rise to future taxable amounts, $$271,200.$

Cumulative temporary difference at December $31,2025,$ giving rise to future deductible amounts, $$39,550.$

Tax rate for all years, $20\%.$

The company is expected to operate profitably in the future.

$($a$)$

Your answer is incorrect.

Compute income taxes payable for $2025.$

Income taxes payable

$292100$