The following facts relate to Duncan Corporation. Deferred tax liability, January 1, 2014, 597,020. Deferred tax asset, January 1, 2014, $32,340. Taxable income for 2014, $169,785. Cumulative temporary difference at December 31, 2014, giving rise to future taxable amounts, $339,570. Cumulative temporary difference at December 31, 2014, giving rise to future deductible amounts, $153,615. Tax rate for all years, 40%. No permanent differences exist. The company is expected to operate profitably in the future. Compute the amount of pretax financial income for 2014