Pluto Inc. began operations at the beginning of 2019. The accounting records of Pluto Inc. show the following data for 2019.

1. Depreciation on the tax return is greater than depreciation on the income statement by $100,000.
2. Rent collected in advance on January 1, 2019, totaled $60,000 for a 3-year period. Of this amount, $40,000 was reported as unearned at December 31, 2019 for book purposes.
3. Interest received on governmental bonds was $20,000.
4. Income taxes of $360,000 are due per the tax return for 2019.
5. Tax rate is 40% for all years,

The pretax financial income of Pluto Inc. for 2019 is: