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

Life insurance expense on officers was $$8,800.$

Equipment was acquired in early January for $$323,000.$ Straight$-$line depreciation over a $5-$year life is used, with no salvage value. For tax purposes, Culver used a $30\%$ rate to calculate depreciation.

Interest revenue on State of New York bonds totaled $$3,700.$

Product warranties were estimated to be $$48,400$ in $2025.$ Actual repair and labor costs related to the warranties in $2025$ were $$9,000.$ The remainder is estimated to be paid evenly in $2026$ and $2027.$

Gross profit on an accrual basis was $$104,000.$ For tax purposes, $$78,500$ was recorded on the installment$-$sales method.

Fines incurred for pollution violations were $$4,100.$

Pretax financial income was $$785,300.$ The tax rate is $30\%.$

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

Pretax financial income $

Permanent differences

$

Temporary differences

$

Taxable income

$