The following facts relate to Oriole Corporation.

Deferred tax liability, January $1,2025,$$$26,400.$

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

Taxable income for $2025,$$$110,200.$

Pretax financial income for $2025,$$$216,000.$

Cumulative temporary difference at December $31,2025,$ giving rise to future taxable amounts, $$278,400.$

Cumulative temporary difference at December $31,2025,$ giving rise to future deductible amounts, $$40,600.$

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

I need help with the income tax expense and deferred tax asset