The following facts relate to Crane Corporation.

Deferred tax liability, January $1,2025,$ $$30,600.$

Deferred tax asset, January $1,2025,$ $$10,200.$

Taxable income for $2025,$$$107,100.$

Cumulative temporary difference at December $31,2025,$ giving rise to future taxable amounts, $$234,600.$

Cumulative temporary difference at December $31,2025,$ giving rise to future deductible amounts, $$96,900.$

Tax rate for all years, $20\%.$ No permanent differences exist.

The company is expected to operate profitably in the future.

$($a$)$

Compute the amount of pretax financial income for $2025.$

Pretax financial income $