Tatco’s pretax book income and taxable income differ because of one item, warranty expense. Tatco reports a $200,000 warranty expense and a related estimated liability for warranties for book-income purposes in 2019. It does not recognize an expense for tax purposes based on the estimate. In 2020, Tatco paid the $200,000 expense (settled customer claims) for tax purposes. Its income before warranty expense was $900,000 in 2019 and $1,200,000 in 2020. Assume that corporate tax rates are a constant 21%. What is its current and deferred tax position in 2019 and 2020?