The following facts relate to Crane Corporation.

Deferred tax liability, January $1,2025,$$$20,800.$

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

Taxable income for $2025,$$$96,900,$

Pretax financial income for $2025,$$$202,000.$

Cumulative temporary difference at December $31,2025,$ giving rise to future taxable amounts, $$244,800.$

Cumulative temporary difference at December $31,2025,$ giving rise to future deductible amounts, $$35,700.$

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

The company is expected to operate profitably in the future.

$($a$)$

Compute income taxes payable for $2025.$

Income taxes payable