The following facts relate to Rizzo Corporation.

1.		Deferred tax liability, January 1, 2022, $0.
2.		Deferred tax asset, January 1, 2022, $0.
3.		Pretax financial income for 2022, $345,000.
4.		Cumulative temporary difference at December 31, 2022, giving rise to future taxable amounts, $205,500.
5.		Cumulative temporary difference at December 31, 2022, giving rise to future deductible amounts, $64,800.
6.		Tax rate for all years, 20%.
7.		The company is expected to operate profitably in the future.

Determine the income taxes payable for 2022.