Answer:
Pretax financial income is $3,350,000.00 
Explanation:
Fleming's pretax financial income is the taxable income for 2018 plus the increase in cumulative taxable temporary difference in 2018.
Taxable income is $4,000,000
Difference in cumulative  taxable difference=$1,600,000-$2,250,000
                                                                         =-$650,000
pretax  financial income=$4,000,000+(-$650,000)
                                                     =$4,000,000-$650,000
                                                     =$ 3,350,000.00  
The pretax financial income for year 2018 is  $3,350,000.00