The following information is available for Pina Corporation for $2024($its first year of operations$).$

Excess of tax depreciation over book depreciation, $$37,400.$ This $$37,400$ difference will reverse equally over the years

$2025-2028.$

Deferral, for book purposes, of $$18,400$ of rent received in advance. The rent will be recognized in $2025.$

Pretax financial income, $$308,000.$

Tax rate for all years, $20\%.$

$($a$)$

Compute taxable income for $2024.$

Taxable income $,$$