The following difference among financial and taxable income were reported by Dider Corporation for the current year

(a)    Excess of tax depreciation over book depreciation-------------------------------- ---------$60,000

(b)    Interest revenue on municipal bonds  --------------------------------------------------- ---------9,000

(c)    Excess of the estimated warranty expense over actual expenditures --------------------54,000

(d)    Unearned rent received  -----------------------------------------------------------------------------12,000

(e)    Amortization of goodwill  ----------------------------------------------------------------- ----------30,000

(f)    Excess of income reported under percentage-of-completion accounting
for financial reporting over complete-contract accounting used for tax reporting -45,000                                                             

(g)    Interest on indebtedness incurred to purchase tax-exempt securities  -------------------3,000

(h)    Unrealized losses on marketable securities recognized for financial reporting-------- 18,000

Suppose that Dider Corporation had pretax accounting income [before considering items (a) through (h)] of $90,000 for the current year. Compute the taxable income for the current year.