Widdhorse Company reports pretax financial income of $66,000 for 2025 . The following items cause taxable income to be different than pretax financial income. 1. Depreciation on the tax return is greater than depreciation on the income statement by $17,400. 2. Rent collected on the tax return is greater than rent recognized on the income statement by $23,300. 3. Fines for pollution appear as an expense of $12.000 on the income statement: Wildhorse's tax rate is 30% for all years, and the company eipects to report taxable income in all future years. There are no deferred taxes at the beginning of 2025 . Prepare the income tax expense section of the income statement for 2025 , beginning with the line "Income before income taxes." (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45))