Pina Company reports pretax financial income of $66,000 for 2017. 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 $17,400. 2. Rent collected on the tax return is greater than rent recognized on the income statement by $23,300. 3. Fines for pollution appear as an expense of $12,000 on the income statement. Pinas tax rate is 30% for all years, and the company expects to report taxable income in all future years. There are no deferred taxes at the beginning of 2017.