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 2018. It does not recognize an expense for tax purposes based on the estimate. In 2019, Tatco paid the \(\$ 200,000\) expense (settled customer claims) for tax purposes. Its income before warranty expense was \(\$ 900,000\) in 2018 and \(\$ 1,200,000\) in 2019 . Assume that corporate tax rates are a constant \(21 \%\). What is its current and deferred tax position in 2018 and 2019 ?