In Year X$,$ H Corp. accrued $$10,000$ of bad debt expense. It wrote off $$1,000$ in Year X$+1,$ $$3,000$ in Year X$+2$ and $$6,000$ in Year X$+3.$ H Corp. earned $$100,000$ revenue each year and no other book$-$tax differences except for the bad debt expense. In Year X$,$ the tax rate is $21\%.$

A$.$ Prior year legislation has decreased the rate to $15\%$ starting the following year. Please compute Year X current and deferred income tax expense for H and prepare its Year X Effective Tax Rate Reconciliation.

B$.$ Late in Year X$+1,$ Congress enacted a rate decrease to $15\%$ effective in Year X$+2.$ Please compute Year X$+1$ current and deferred income tax expense for H Corp. and prepare its Year X$+1$ Effective Tax Rate Reconciliation