The following facts relate to Sunland Corporation. 1. Deferred tax liability, January 1,2025,$27,600. 2. Deferred tax asset, January 1,2025,$0. 3. Taxable income for 2025,$113,050. 4. Pretax financial income for 2025,$219,000. 5. Cumulative temporary difference at December 31,2025 , giving rise to future taxable amounts, $285,600. 6. Cumulative temporary difference at December 31,2025 , giving rise to future deductible amounts, $41,650. 7. Tax rate for all years, 20%. 8. The company is expected to operate profitably in the future. (a) Compute income taxes payable for 2025. Income taxes payable $