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

$\backslash$table$[[,\backslash$table$[[($$ in thousands$)],[$Situation$]]],[,1,,,],[$Taxable income,$ $152,$$ $284,$$$332,$$ $464],[\backslash$table$[[$Future deductible amounts$],[$Future taxable amounts$]],16,,20,20],[\backslash$table$[[$Future taxable amounts$],[$Balance$($s$)$ at beginning of the year:$]],,16,16,96],[\backslash$table$[[$Deferred tax asset$],[$Deferred tax liability$]],2,8,\backslash$table$[[26],[2]],4]]$

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.