The following facts relate to Oriole Corporation.

1.		Deferred tax liability, January 1, 2020, $36,000.
2.		Deferred tax asset, January 1, 2020, $12,000.
3.		Taxable income for 2020, $126,000.
4.		Cumulative temporary difference at December 31, 2020, giving rise to future taxable amounts, $276,000.
5.		Cumulative temporary difference at December 31, 2020, giving rise to future deductible amounts, $114,000.
6.		Tax rate for all years, 20%. No permanent differences exist.
7.		The company is expected to operate profitably in the future.

(a)

Compute the amount of pretax financial income for 2020.

Pretax financial income

$