Southern Atlantic Distributors began operations in January $2024$ and purchased a delivery truck for $$40,000.$ Southern Atlantic plans to use straight$-$line depreciation over a four$-$year expected useful life for financial reporting purposes. For tax purposes, the deduction is $45\%$ of cost in $2024,30\%$ in $2025,$ and $25\%$ in $2026.$ Pretax accounting income for $2024$ was $$600,000,$ which includes interest revenue of $$68,000$ from municipal governmental bonds. The enacted tax rate is $25\%.$