The following facts relate to Blossom Corporation.

Deferred tax liability, January $1,2025,$ $$20,400.$

Deferred tax asset, January $1,2025,$ $$0.$

Taxable income for $2025,$$$95,950.$

Pretax financial income for $2025,$$$201,000.$

Cumulative temporary difference at December $31,2025,$ giving rise to future taxable amounts, $$242,400.$

Cumulative temporary difference at December $31,2025,$ giving rise to future deductible amounts, $$35,350.$

Tax rate for all years, $20\%.$

The company is expected to operate profitably in the future.