Sunland Company reports pretax financial income of $$72,600$ for $2025.$ The following items cause taxable income to be different than pretax financial income.

Depreciation on the tax return is greater than depreciation on the income statement by $$17,200.$

Renit collected on the tax return is greater than rent recognized on the income$-$statement by $$20,300.$

Fines for pollution appear as an expense of $$9,900$ on the income statement.

Sunland's tax rate is $30\%$ for all years, and the company expects to report taxable income in all future years. There are no deferred taxes at the beginning of $2025.$

$($a$)$

Your answer is incorrect.

Compute taxable income and incom$$ taxes payable for $2025.$

Taxable income

$

Income taxes payable $