Sunland Corporation has one temporary difference at the end of 2020 that will reverse and cause taxable amounts of $59,000 in 2021, $63,900 in 2022, and $68,500 in 2023. Sunland's pretax financial income for 2020 is $311,500, and the tax rate is 30% for all years. There are no deferred taxes at the beginning of 2020. (a) Compute taxable income and income taxes payable for 2020