On December 31, 2016, Krug Company reported pretax income of $260,000 prior to the following adjusting entries:

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.

How much is Krug's pretax income after the adjusting entries?