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$)$:

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

a$.$ 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?

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

$\backslash$table$[[,,$Amount$],[$a$.,$Income tax expense,$],[,$Income tax payable,$],[$b$.,$Income tax expense,$],[,$Income tax payable,$]]$