On January $1,2023,$ Abbey acquires $90$ percent of Benjamin's outstanding shares. Financlal Information for these two companies for

the years $2023$ and $2024$ follows $($credit balances Indicated by parentheses$)$:

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

Required:

a$.$ On consolidated financlal statements for $2024,$ what are the income tax expense and the income tax currently payable if Abbey and

Benjamin file a consolidated tax return as an affillated group?

b$.$ On consolidated financlal statements for $2024,$ what are the income tax expense and income tax currently payable if they choose to

file separate returns?