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

$\backslash$table$[[,$Income,Statement,Tax Return$],[,$Revenue,Expense,Revenue,Expense,$],[(1),$$$19,500,,$$$19,500,,],[(2),,,,,],[(3),$$$14,900,$$$19,500,,$$$11,100,],[(4),$$$14,900,$$$19,500,,,]]$

Required:

For each situation, determine the taxable income assuming pretax accounting income is $$100,000.$

Note: Amounts to be deducted should be indicated by a minus sign.

$\backslash$table$[[$Accounting income,$(1),(2),(3),],[$Temporary differences:,,,,$],[$Income statement first:,,,,$],[$Revenue$,,,,],[$Expense$,,,,],[$Tax return first:,,,,$],[$Revenue$,,,,],[$Expense$,,,,]]$