please assist me in finding the pretax income

Pretax financial income $ 90 Other items for the current year nontaxable revenue in N nondedutible expenses temporary difference installment sales reported in financial income but not in taxable income 32 temporary difference expected reversal tax rates year 1 40 9% year 2 35 9% year 3 33 % year 4 30 2 year year 4 provide journal entry record income tax year deferred income taxes