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.