Sunland Cooperation has one temporary difference at the end of $2025$ that will reverse and calls taxable amount of $$57,500$ in $2026,$ $$62,100$ in $2027,$ and $$66,600$ in $2028.$ Sunland's pretax financial income for $2025$ is $$314,600,$ and the tax rate is $40\%$ for all years. There are no deferred taxes at the beginning of $2025$