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Included in the income of 2024 was an installment sale of property in the amount of $50,000. However, for tax purposes, Vineyard reported the income in the year cash was collected. Cash collected on the installment sale was $20,000 in 2025, $25,000 in 2026 , and $5,000 in 2027. Included in the 2026 income was $15,000 interest from investment in municipal governmental bonds. The enacted tax rate for 2024 and 2025 was 40%, but during 2025, new tax legislation was passed reducing the tax rate to 25% for the years 2026 and beyond. The Vineyard reported pretax income on its income statement as follows: Included in the income of 2024lias an installment sale of property in the amount of $50,000. Ho viner, for tax purposes, Vineyard reported the income in the year cash was collected. Cash collected on the installment sale was $20,000 in 2025 , $25,000 in 2026 , and $5,000 in 2027. Included in the 2026 incomewas $15,000 interest from investment in municipal governmental bonds. The enacted tax rate for 2024 and 2025 was 40%, but during 2025, new tax legislation was passed reducing the tax rate to 25% for the years 2026 and beyond. Included in the income of 2024 was an installment sale of property in the amount of $50,000. However, for tax purposes, Vineyard reported the income in the year cash was collected. Cash collected on the installment sale was $20,000 in 2025 , $25,000 in 2026 , and $5,000 in 2027. Included in the 2026 incomewas $15,000 interest from investment in municipal governmental bonds. The enacted tax rate for 2024 and 2025 was 40%, but during 2025, new tax legislation was passed reducing the tax rate to 25% for the years 2026 and beyond