the upper room inn (uri) an incorporated lodging operation, prepares its income tax return using the same information as it shows on its annual report to its owners with the exception of depreciation. the pre-depreciation income of the URI for 20X2 is $200,000. Assume that depreciation expenses for book and tax purposes are $50,000 and $100,000, respectively. further assume the relevant tax rate is 25 percent. determine the amount of taxes (1) to be shown in its annual report  .