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$)$:

$2020\mathrm{ 2}021$

Abbey Company:

Sales $ $(672,000)$ $ $(1,054,000)$

Operating expenses $450,00\mathrm{0 }692,000$

Intra$-$entity gross profits in ending inventory $($included in above figures$)(138,000)(161,000)$

Dividend incomeBenjamin Company $(18,000)(36,000)$

Benjamin Company:

Sales $(247,000)(411,000)$

Operating expenses $155,000215,000$

Dividends paid $(20,000)(40,000)$

 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?