$On$ January $1,2023,$ Abbey acquires $90$ percent $of$ Benjamin's outstanding shares. Financial information for these two companies for the years $2023$ and $2024$ follows $(credit$ balances indicated $by$ parentheses$)$:

Items $20232024$

Abbey Company:

Sales $ $(731,000)$ $ $(910,000)$

Operating expenses $500,000542,000$

Intra$-$entity gross profits $in$ ending inventory $(includedin$ above figures$)(181,000)(198,000)$

Dividend income$-$Benjamin Company $(22,500)(27,000)$

Benjamin Company:

Sales $(279,000)(350,000)$

Operating expenses $169,000192,000$

Dividends paid $(25,000)(30,000)$

Assume that a tax rate $of21$ percent $is$ applicable $to$ both companies.

Required:

$On$ consolidated financial statements for $2024,$ what are the income tax expense and the income tax currently payable $if$ Abbey and Benjamin file a consolidated tax return $asan$ affiliated group?

$On$ consolidated financial statements for $2024,$ what are the income tax expense and income tax currently payable $if$ they choose $to$ file separate returns?