Four independent situations are described below. Each involves future deductible amounts and$/$or future taxable amounts produced by temporary differences:

The enacted tax rate is $25\%.$

Required:

For each situation, determine the following:

Note: Enter your answers in thousands rounded to one decimal place $($i$.$e$.1,200$ should be entered as $1\mathrm{.}2).$ Negative amounts should be indicated by a minus sign. Leave no cell blank, enter $"$O$"$ wherever applicable.

$\backslash$table$[[,$Situation,$],[,1,2,3],[$a$.$ Income tax payable currently.,,,,$],[$b$.$ Deferred tax asset$-$ending balance.,,,,$],[$c$.$ Deferred tax asset$-$change.,,,,$],[$d$.$ Deferred tax liability$-$ending balance.,,,,$],[$e$.$ Deferred tax liability$-$change.,,,,$],[$f$.$ Income tax expense.,,,,$]]$