Sunland Corporation has one temporary difference at the end of $2025$ that will reverse and cause taxable amounts of $$56,200$ in

$2026,$$$61,000$ in $2027,$ and $$66,500$ in $2028.$ Sunland's pretax financial income for $2025$ is $$285,200,$ and the tax rate is $30\%$ for all

years. There are no deferred taxes at the beginning of $2025.$

$($c$)$

Prepare the income tax expense section of the income statement for $2025,$ beginning with the line "Income before income taxes."

$($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

SUNLAND CORPORATION

Income Statement $($Partial$)$

December $31,2025$

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