The following facts relate to Carla Vista Corporation. 1. Deferred tax liability, January 1,2025,$28,000. 2. Deferred tax asset, January 1,2025,$0. 3. Taxable income for 2025,$114,000. 4. Pretax financial income for 2025,$220,000. 5. Cumulative temporary difference at December 31,2025 , giving rise to future taxable amounts, $288,000. 6. Cumulative temporary difference at December 31,2025 , giving rise to future deductible amounts, $42,000. 7. Tax rate for all years, 20%. 8. The company is expected to operate profitably in the future. Prepare the income tax expense section of the income statement for 2025 , beginning with the line "Income before income taxes." (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)