Four independent situations are described below. Each involves future deductible amounts and/or future taxable amounts produced by temporary differences ($ in thousands) Situation Taxable income Future deductible amounts Future taxable amounts Balance(s) at beginning of the year t $129 $303 $305 $392 31 31 26 26 52 26 20 8.4 Deferred tax asset Deferred tax liability 4.2 4.2 4.2 The enacted tax rate is 40%. Required: For each situation, determine the following: (Enter your answers in thousands rounded to one decimal place (.e, 1,200 should be entered as 1.2). Negative amounts should be indicated by a minus sign. Leave no cell blank, enter "O" wherever applicable.) Situation a. Income tax payable currenty b. Deferred tax asset-balance c. Deferred tax asset change d. Deferred tax liability-balance. e. Deferred tax liability-change f. Income tax expense