Munoz Corp.$\text{'}$s books showed pretax financial income of $$3,600,000$ for the year ended December $31,2025.$ In the computation of federal income taxes, the following data were considered:

Gain on an involuntary conversion

$$1,560,000$

Depreciation deducted for tax purposes in excess of depreciation deducted for book purposes is $$240,000.$ Enacted federal tax rate for $2025$ is $20\%.$

What amount should Munoz report as its current federal income tax liability on its December $31,2025$ balance sheet?

A$)$ $$408,000$

B$)$ $$208,000$

C$)$ $$360,000$

D$)$ $$360,000$