During $2025,$ Pina Co$.\text{'}$s first year of operations, the company reports pretax financial income at $$261,200.$ Pina's enacted tax rate is $45\%$ for $2025$ and $20\%$ for all later years. Pina expects to have taxable income in each of the next $5$ years. The effects on future tax returns of temporary differences existing at December $31,2025,$ are summarized as follows.

$\backslash$table$[[$Future Years$],[,2026,2027,2028,2029,2030,$Total,$]]$

Future taxable $($deductible$)$ amounts:

Installment sales $$34,100$ $$34,100$ $$34,100$ $$102,300$

Depreciation

$5,700$

$5,700$

$5,700$

$$5,700$

$$5,700$

$28,500$

Unearned rent

$(55,000)$

$(55,000)$

$(110,000)$

$($a$)$

Your answer is partially correct.

Complete the schedule below to compute deferred taxes at December $31,2025.($Negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

$\backslash$table$[[\backslash$table$[[$Future Taxable$],[$Deductible$)$ Amounts$]],$Tax Rate,,December $31,2025$ Deferred Tax$],[,,($Asset$),,$Liability$],[$$$102,300,,\%,$$$,,$$$,],[28,500,,\%,,,,],[(110,000),,\%,,,,],[,,,$$$,,$$$,]]$