On January $1,2020,$ Abbey acquires $90$ percent of Benjamin's outstanding shares. Financial information for these two companies for the years $2020$ and $2021$ follows $($credit balances indicated by parentheses$)$:

$20202021$

Abbey Company:

Sales $ $(710,000)$ $ $(1,102,000)$

Operating expenses $440,000666,000$

Intra$-$entity gross profits in ending inventory $($included in above figures$)(125,000)(222,000)$

Dividend income$$Benjamin Company $(9,000)(40,500)$

Benjamin Company:

Sales $(328,000)(400,000)$

Operating expenses $202,000230,000$

Dividends paid $(10,000)(45,000)$

Assume that a tax rate of $21$ percent is applicable to both companies.

On consolidated financial statements for $2021,$ what are the income tax expense and the income tax currently payable if Abbey and Benjamin file a consolidated tax return as an affiliated group?

On consolidated financial statements for $2021,$ what are the income tax expense and income tax currently payable if they choose to file separate returns?