The following information is available for Oriole Corporation for $2025.$

Depreciation reported on the tax return exceeded depreciation reported on the income statement by $$114,000.$ This difference will reverse in equal amounts of $$28,500$ over the years $2026-2029.$

Interest received on municipal bonds was $$10,200.$

Rent collected in advance on January $1,2025,$ totaled $$61,800$ for a $3-$year period. Of this amount, $$41,200$ 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 $$154,000$ are due per the tax return for $2025.$

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

$($a$)$

$($b$)$

Your answer is incorrect.

Compute pretax financial income for $2025.$

Pretax financial income for $2025$