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$)$:

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

Required:

a$.$ 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 as an affiliated group?

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