Ferguson Company has the following accumulated taxable temporary differences:

31/12/19 :$3,600,000

31/12/18: $2,560,000

The decreed tax rate for 2019 is 40%, while the decreed tax rate for future years is 30%. The taxable income for 2019 is $6,400,000 and there are no permanent differences. 

Calculate Ferguson's pre-tax financial income for 2019.