Shimmer Incorporated is a calendar$-$year$-$end, accrual$-$method corporation. This year, it sells the following long$-$term assets:

Shimmer does not sell any other assets during the year, and its taxable income before these transactions is $$892,000.$

What are Shimmer's taxable income and tax liability for the year?

$\backslash$table$[[$Description$,$Amount$],[$Taxable income,$$,892,000],[$Tax liability,$$,187,320]]$