Melinda Ltd. had a gross $100,000 loss carryforward at the end of 20X6. This gross loss carryforward increased to $140,000 at the end of 20X7. In 20X8, $50,000 of the LCF was used. The enacted tax rates, enacted in the year to which they pertain, were 25% in 20X6, 27% in 20X7, and 28% in 20X8.

Required:
1. For each year, show how the LCF would be reflected in a table that documents deferred income tax balances and adjustments.
2. Calculate the components of the change in the deferred tax account in 20X7.