Larkspur Corporation has one temporary difference at the end of $2020$ that will reverse and cause taxable amounts of $$59,400$ in $2021,$$$64,200$ in $2022,$ and $$69,700$ in $2023.$ Larkspur's pretax financial income for $2020$ is $$316,600,$ and the tax rate is $30\%$ for all years. There are no deferred taxes at the beginning of $2020.$

Prepare the income tax expense section of the income statement for $2020,$ beginning with the line "Income before income taxes.".

$($Enter negative amounts using elther a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Larkspur Corporation Income Statement $($Partial$)$