The accounting records of Cullumber Inc. show the following data for 2025 (its first year of operations). 1. Life insurance expense on officers was $8,300. 2. Equipment was acquired in early January for $296,000. Straight-line depreciation over a 5-year life is used, with no salvage value. For tax purposes, Cullumber used a 30% rate to calculate depreciation. 3. Interest revenue on State of New York bonds totaled $3,900. 4. Product warranties were estimated to be $50,700 in 2025. Actual repair and labor costs related to the warranties in 2025 were $9,700. The remainder is estimated to be paid evenly in 2026 and 2027. 5. Gross profit on an accrual basis was $92,000. For tax purposes, $79,900 was recorded on the installment-sales method. 6. Fines incurred for pollution violations were $4,500. 7. Pretax financial income was $711,100. The tax rate is 30%. Prepare a schedule starting with pretax financial income in 2025 and ending with taxable