can someone please explain the three questions below

Chapter 16 - Accounting for Tax Losses 102. Amount rate 102. ER Ltd. provided you with the following information: Year 32000 Taxable Tax Income (loss) $190,000 38% 20x12 ($150,000) 40% 20x13 $330,000 45% 20x14 $80,000 38% 20x15 (5580,000) 38% 20x11 year Tal Income Tax Rate Amont 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) $194,100 SO C) $220,000 2. 2013. 2 D) $64,600 330000. 2014 8 000 Ans: D Difficulty: Medium 2015 - 580000 Level of Learning: Knowledge Topic: L04 2015 - 170,000 381. -64,600 Tas 103. ER Ltd. provided you with the following information: Year Taxable Income (loss) rate 20x12 $190,000 38% 20x13 ($150,000) 40% 20x14 $330,000 45% 20x15 $80,000 38% 20x16 (5580,000) 38% 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) $194,100 B) SO C) $220,000 2013 D) $64,600 2014 Ans: B Difficulty: Medium 2015 Level of Learning: Knowledge Topic: L04 2015. Difficulty: Medium Level of Learning: Knowledge Topic: LO2 105. VB Ltd. provided you with the following information: Yr 2014 2015 Tapinane - 170000 - 140000 Tax Rate Amor 381 -64,600 450, -63,000 - 127,600 Year Taxable Tax Income (loss) rate 20x11 $190,000 38% 20x12 ($150,000) 40% 20x13 $330,000 45% 20x14 $80,000 38% 20x15 (5580,000) 38% inere are no temporary differences. The de ferred income tax benefit of the loss carry forward was set up in 20x15 as the probability of realization was greater than 50%. In 20x16 a further loss Or 5140,000 was incurred. Management determined that they were still more likely than not to realize the loss. The tax rate for 20x16 was 45%. What would be the carrying amount of the dererred income tax benefit-loss carry forward on the balance sheet at the end of 20x107 A) $273,600 B) $127,600 C) $139,500 D) some other amount Ans: C Difficulty: Medium Level of Learning: Knowledge Topic: LO2