can someone please explain how they got these and why

Topic: LUZ 94. CJM provided the following data related to income tax allocation: 1802 Pre-tax accounting income Taxable income Income tax rate 20x13 $5,300 5,000 34% 20x14 $5,000 5,300 34% The deferred income tax account showed a zero balance at the start of 20x13. There was only one temporary difference, an expense, which was deductible for tax purposes in 20x13, but was recorded for accounting purposes in 20x14. There are no carry backs or carry forwards and no originating temporary differences in 20x14. The journal entry to record the income tax consequences for 20x14 would include a: A) debit of $102 to CJM's deferred income tax liability account. B) credit of $102 to CJM's deferred income tax liability account. c) debit of $102 to CJM's deferred income tax asset account. D) credit of $102 to CJM's deferred income tax asset account. Ans: A Difficulty: Medium 99) JG Ltd. provided you with the following information: Year 20x11 20x12 20x13 20x14 20x15 Taxable Income (loss) $300,000 ($150,000) $330,000 $80,000 ($400,000) Tax rate 38% 40% 45% 70,000 40% There are no temporary differences. What is the tax recovery in 20x15? A) $160,000 B) $169,500 C) $176,000 D) None me droge Ans: C Difficulty: Medium Level of Learning: Knowledge Topic: LO2 Tax Rate Year 2013 Top Inusme 320,00D 80,000 45% 407 2014 Total 100.) IR Ltd. provided you with the following information Fate Year 2014 Toyable Incom 80,000 20x12 Year Taxable Income (loss) 20x11 $300,000 38% 20x12 ($150,000) 40% 20x14 $330,000 45K $80,000 40% 20x15 ($400,000) 40% There are no temporary differences. What will be the credit to the income tax expense account assuming a greater than 50% probability of realization? A) $32,000 B) $0 C) $196,000 D) $80,000 Ans: A Difficulty: Medium Level of Learning: Knowledge Topic: L04 101. UR Ltd. provided you with the following information: Year Taxable Income (loss) rate 20x11 $300,000 38% 20x12 ($150,000) 40% 20x13 $330,000 20x14 45% $80,000 40% 20x15 ($400,000) 40% There are no temporary differences. What will be the credit to the income tax expense account assuming a less than 50% probability of realization? A) $32,000 B) C) $196,000 D) $80,000 SO Ans: B Difficulty: Medium Level of Learning: Knowledge Topic: LO2