The following facts relate to Carla Vista Corporation. 1. Deferred tax liability, January 1,2025,$23,600. 2. Deferred tax asset, January 1,2025,$0. 3. Taxable income for 2025,$103,550. 4. Pretax financial income for 2025,$209,000. 5. Cumulative temporary difference at December 31,2025 , giving rise to future taxable amounts, $261,600. 6. Cumulative temporary difference at December 31,2025 , giving rise to future deductible amounts, $38,150. 7. Tax rate for all years, 20%. 8. The company is expected to operate profitably in the future. Compute income taxes payable for 2025. Income taxes payable