The Alberta Mining and Export Corporation $($AMEC$)$ has operations at several locations throughout the province of Alberta in Western

Canada.

AMEC reports under IFRS as a publicly traded company.

AMEC reported the following financial results $($all pre$-$tax amounts$)$ for the years $20$X$6$ through $20$X$9$:

AMEC has a tax rate of $40\%$ for each of the relevant years.

AMEC claimed the following amounts as CCA on its income tax filings:

$20$X$6$: $$18,000$

$20$X$7$: $$14,000$

$20$X$8$: $$6,000$

$209$ : $$4,000.$

Note: AMEC had no deferred income tax balances at $1$ January $206.$

Required:

For each year, calculate the deferred income tax balance on the statement of financial position at the end of the year, and also net

income. $($Negative amounts and deductible amounts should be indicated by a minus sign.$)$