The following facts relate to Cullumber Corporation.

Deferred tax liability, January $1,2025,$$$21,200.$

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

Taxable income for $2025,$$$97,850.$

Pretax financial income for $2025,$$$203,000.$

Cumulative temporary difference at December $31,2025,$ giving rise to future taxable amounts, $$247,200.$

Cumulative temporary difference at December $31,2025,$ giving rise to future deductible amounts, $$36,050.$

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

The company is expected to operate profitably in the future.

$($a$)$

Compute income taxes payable for $2025.$