Tax rate 21%, please help !

Problem P2 Facts: ABC's tax accounting methods and GAAP accounting methods are the same. ABC reports pretax GAAP earnings of $4,500,000 for the 12 months ended December 31, 2020. Embedded in pretax GAAP earnings is interest revenue of so earned on bonds issued by the State of Texas; a $20,000 fine paid to the EPA; and SO of insurance expense on premiums paid for a life insurance policy on the CEO for which the company is beneficiary. Required: 3. Determine the amount of 2020 current federal income tax expense. Problem P2 INVERTED Facts: ABC's tax accounting methods and GAAP accounting methods are the same. ABC reports pretax GAAP camnings of $1,500,000 for the 12 months ended December 31, 2020. Embedded in pretax GAAP camnings is interest revenue of $0 eamed on bonds issued by the State of Texas; a S fine paid to the EPA, and SO of insurance expense on premiums paid for a life insurance policy on the CEO What amount for which the company is beneficiary. Current income tax expense for 2020 is $321,300 of fine was paid to the EPA? Required: 4. Determine the amount of the EPA fine