On December $31,2023,$ Vivid Corporation prepared adjusting entries that included the following items:

Depreciation expense: $$34,000.$

Accrued sales revenue: $$32,000.$

Accrued expenses: $$13,000.$

Used insurance: $$6,000$; the insurance was initially recorded as prepaid.

Rent revenue earned: $$4,000$; the rent was initially prepaid by the tenant and credited to unearned rent revenue.

If Vivid Corporation reported pretax income of $$260,000$ prior to the adjusting entries, how much is Vivid's pretax income after the adjusting entries?