During $2025,$ Novak Co$.\text{'}$s first year of operations, the company reports pretax financial income at $$258,300.$ Novak's enacted tax rate is $45\%$ for $2025$ and $20\%$ for all later years. Novak expects to have taxable income in each of the next $5$ years. The effects on future tax returns of temporary differences existing at December $31,2025,$ are summarized as follows.

$\backslash$table$[[,$Future Years,$],[,2026,2027,2028,2029,2030,$Total$],[$Future taxable $($deductible$)$ amounts:,,,,,,$],[$Installment sales,$$34,800,$$$34,800,$$$34,800,,$$$104,400,],[$Depreciation$,6,200,6,200,6,200,$$$6,200,$$$6,200,31,000],[$Unearned rent,$(49,100),(49,100),,,,],[,,,,,,]]$