The following information is available for Carla Vista Corporation for $2025.1.2.3.4.$ Depreciation reported on the tax return exceeded depreciation reported on the income statement by $$120,000.$ This difference will reverse in equal amounts of $$30,000$ over the years $2026-2029.$ Interest received on municipal bonds was $$10,800.$ Rent collected in advance on January $1,2025,$ totaled $$65,400$ for a $3-$year period. Of this amount, $$43,600$ was reported as unearned at December $31,2025,$ for book purposes. The tax rates are $20\%$ for $2025$ and $17\%$ for $2026$ and subsequent years. Income taxes of $$164,000$ are due per the tax return for $2025.$a$.$ compute taxable income for $2025.$ b$.$ Compute pretax financial income for $2025.$