Landmark Corp. started operations in $20$X$6.$ The statements of comprehensive income for the first four years of operations reflected the following pre$-$tax amounts:

There are no temporary differences other than those created by income tax losses. Landmark has had a constant income tax rate

of $\backslash (38\backslash \%\backslash )$ for all four years.

Required:

$1.$ Give entries to record income tax expense for each year, assuming that management has assessed that use of the loss carryforwards is probable.

$2.$ Give entries to record income tax expense for each year, assuming that management has assessed that use of the loss carryforwards is not probable.

$3.$ Give entries to record income tax expense for each year, assuming that management has assessed that use of the loss carryforwards is probable, but reassessment in $20$X$6$ indicated that probability of use was unlikely.