Oriole Company reports pretax financial income of $$65,800$ for $2025.$ The following items cause taxable income to be different than pretax financial income. $1.$ Depreciation on the tax return is greater than depreciation on the income statement by $$16,700.2.$ Rent collected on the tax return is greater than rent recognized on the income statement by $$20,500.3.$ Fines for pollution appear as an expense of $$10,200$ on the income statement. Oriole's tax rate is $40\%$ for all years, and the company expects to report taxable income in all future years. There are no deferred taxes at the beginning of $2025.($a$)$ Compute taxable income and income taxes payable for $2025.($b$)$ Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for $2025.($c$)$ Prepare the income tax expense section of the income statement for $2025,$ beginning with the line "Income before income taxes." $($d$)$ Compute the effective income tax rate for $2025.$