In $2020,$ Delaney Company had revenues of $$180,000$ for book purposes and $$150,000$ for tax purposes. Delaney also had expenses of $$100,000$ for both book and tax purposes. If Delaney has a $40\%$ tax rate, what are Delaney's income taxes payable for $2020?$

$$35,000$

$$10,500$

$$17,500$

$$20,000$