The following facts relate to Cullumber Corporation.

Deferred tax liability, January $1,2025,$$$30,900.$

Deferred tax asset, January $1,2025,$$$10,300.$

Taxable income for $2025,$$$108,150.$

Cumulative temporary difference at December $31,2025,$ giving rise to future taxable amounts, $$236,900.$

Cumulative temporary difference at December $31,2025,$ giving rise to future deductible amounts, $$97,850.$

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

$