The following information is available for Carla Vista Corporation for $2025.$

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 $2025.$

No deferred taxes existed at the beginning of $2025.$

COMPUTE PRETAX FINANCIAL INCOME FOR $2025$