Four independent situations are described below. Each involves future deductible amounts and/or future taxable amounts produced by temporary differences: ($ in thousands) Situation 1 2 3 4 Taxable income $ 100 $ 232 $ 228 $308. Future deductible amounts 16 0 20 20. Future taxable amounts 0 16 16 44. Balance(s) at beginning of the year: Deferred tax asset 2 0 13 4. Deferred tax liability 0 8 2 0. The enacted tax rate is 25%. Required: For each situation, determine the following: (Enter your answers in thousands rounded to one decimal place (i.e. 1,200 should be entered as 1.2).

a. Income tax payable currently.

b. Deferred tax assetbalance.

c. Deferred tax assetchange

d. Deferred tax liabilitybalance.

e. Deferred tax liabilitychange

f. Income tax expense.