a.		In a period in which a taxable temporary difference reverses, the reversal will cause taxable income to be select an option greater thanless than accounting income.
b.		In a period in which a deductible temporary difference reverses, the reversal will cause taxable income to be select an option greater thanless than accounting income.
c.		If a $67,200 balance in the Deferred Tax Asset account were calculated using a 25% rate, the underlying temporary difference would amount to $enter a dollar amount .
d.		Deferred taxes select an option areare not recorded to account for permanent differences.
e.		If a taxable temporary difference originates in 2023, it causes taxable income of 2023 to be select an option greater thanless than accounting income for 2023.
f.		If total income tax expense is $43,400 and deferred tax expense is $48,900, then the current portion of the total income tax expense is referred to as a current tax select an option benefitexpense of $enter a dollar amount .
g.		If a corporations tax return shows taxable income of $99,300 for Year 2 and a tax rate of 25%, the amount that will appear on the December 31 Year 2 SFP for Income tax payable if the company has made estimated tax payments of $17,100 for Year 2 will be $enter a dollar amount .
h.		An increase in the Deferred Tax Liability account on the SFP is recorded by a select an option creditdebit to the Deferred Tax Expense account.
i.		An income statement that reports current tax expense of $82,200 and a deferred tax benefit of $24,200 will report total income tax expense of $enter a dollar amount .
j.		Under ASPE, a valuation account may be used whenever it is judged to be more likely than not that a portion of a deferred tax asset select an option will bewill not be realized.
k.		If the tax return shows total income taxes due for the period of $76,000 but the income statement shows total income tax expense of $53,400, the difference of $22,600 is referred to as a deferred tax select an option benefitexpense.
l.		If a companys income tax rate increases, the effect will be to select an effect increasedecrease the amount of a deferred tax liability and select an effect increasedecrease the amount of a deferred tax asset.
m.		The difference between the tax base of an asset or liability and its carrying amount is called a select an option permanentreversingtemporary difference. Differences between accounting income and taxable income that will reverse in the future are called select an option permanentreversingtemporary differences.

Complete the following statements. (Round answers to 0 decimal places, e.g. 5,275 .) a. In a period in which a taxable temporary difference reverses, the reversal will cause taxable income to be b. In a period in which a deductible temporary difference reverses, the reversal will cause taxable income to be c. If a $67,200 balance in the Deferred Tax Asset account were calculated using a 25% rate, the underlying temporary difference would amount to $ d. Deferred taxes recorded to account for permanent differences. e. If a taxable temporary difference originates in 2023, it causes taxable income of 2023 to be accounting income for 2023. f. If total income tax expense is $43,400 and deferred tax expense is $48,900, then the current portion of the total income tax expense is referred to as a current tax h. An increase in the Deferred Tax Liability account on the SFP is recorded by a to the Deferred Tax Expense account. i. An income statement that reports current tax expense of $82,200 and a deferred tax benefit of $24,200 will report total income tax expense of $ j. Under ASPE, a valuation account may be used whenever it is judged to be more likely than not that a portion of a deferred tax asset I. If a company's income tax rate increases, the effect will be to the amount of a deferred tax asset