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

$\backslash$table$[[,\backslash$table$[[($$ in thousands$)],[$Situation$]]],[,1,2,3,4],[$Taxable income,$$120,$$$252,$$$268,$$ $368],[$Future deductible amounts,$16,,20,20],[$Future taxable amounts,,$16,16,64],[$Balance$($s$)$ at beginning of the year:,,,,$],[$Deferred tax asset,$2,,18,4],[$Deferred tax liability,,$8,2,]]$

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 $"0"$ wherever applicable.