The accounting records of Bramble Inc show the following data for $2025($its first year of operations$).$

Life insurance expense on officers was $$8,300.$

Equipment was acquired in early January for $$290,000.$ Straight$-$line depreciation over a $5-$year life is used, with no salvage value. For tax purposes, Bramble used a $30\%$ rate to calculate depreciation.

Interest revenue on State of New York bonds totaled $$4,100.$

Product warranties were estimated to be $$53,800$ in $2025.$ Actual repair and labor costs related to the warranties in $2025$ were $$10,300.$ The remainder is estimated to be paid evenly in $2026$ and $2027.$

Gross profit on an accrual basis was $$97,000.$ For tax purposes, $$80,800$ was recorded on the installment$-$sales method.

Fines incurred for pollution violations were $$4,300.$

Pretax financial income was $$685,800.$ The tax rate is $30\%.$

$($a$)$

Prepare a schedule starting with pretax financial income in $2025$ and ending with taxable income in $2025.$

Schedule of Pretax Financial Income and Taxable Income for $2025$

Pretax financial income

Permanent differences

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Temporary differences

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