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

-Depreciation expense: $28,000.

-Accrued sales revenue: $26,000.

-Accrued expenses: $18,000.

-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 $200,000 prior to the adjusting entries, how much is Vivid's pretax income after the adjusting entries?