The following information is available for Crane Corporation for $2023.$

CCA that was reported on the $2023$ tax return exceeded depreciation reported on the income statement by $$121,600.$ This difference is expected to reverse in equal amounts of $$30,400$ per year over the period $2024$ to $2027.$

Dividends received from taxable Canadian corporations were $$17,480.$

Rent collected in advance on January $1,2023,$ totalled $$68,400$ for a three$-$year period. Of this amount, $$45,600$ was reported as unearned for book purposes at December $31,2023.$

The tax rates are $25\%$ for $2023$ and $30\%$ for $2024$ and subsequent years.

Income taxes payable are $$152,000$ for $2023.$

$($a$)$

Calculate taxable income for $2023.$

Taxable income