Four independent situations are described below. Each involves future deductible amounts and/or future taxable amounts produced by temporary differences: Taxable income Future deductible amounts Future taxable amounts Balance(s) at beginning of the year: Deferred tax asset Deferred tax liability ($ in thousands) Situation 23 $164 $296 $356 $500 20 20 16 16 108 The enacted tax rate is 25%. Required: For each situation, determine the following: (Enter your answers in thousands rounded to one decimal place (ie. 1,200 should be entered as 1.2). Negative amounts should be indicated by a minus sign. Leave no cell blank, enter"0" wherever applicable.) Situation a. Income tax payable currently b. Deferred tax asset-ending balance. c. Deferred tax asset-change. d. Deferred tax liability ending balance. e. Deferred tax liability-change. f. Income tax expense