In 2025, Sandhill Corporation had pretax financial income of $181,000 and taxable income of $108,000. The difference is due to the use of different depreciation methods for tax and accounting purposes. The effective tax rate is 30%. Compute the amount to be reported as income taxes payable at December 31, 2025. Income taxes payable at December 31, 2025 Attempts: 0 of 1 used