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

Excess of tax depreciation over book depreciation, $$40,600.$ This $$40,600$ difference will reverse equally over the years $2025-2028.$

Deferral, for book purposes, of $$21,200$ of rent received in advance. The rent will be recognized in $2025.$

Pretax financial income, $$322,000.$

Tax rate for all years, $30\%.$

$($a$)$

Compute taxable income for $2024.$

Taxable income $