The following partially completed worksheet contain Lane Co.'s reconciliation between financial statement income and taxable income for the three years ended April 30, year 3, and additional information.

Lane Co
INCOME TAX WORKSHEET
For the Three Years Ended April 30, Year 3
	April 30, Year 1	April 30, Year 2	April 30, Year 3
Pretax financial income	$900,000	$1,000,000	$1,200,000
Permanent differences	100,000	100,000	100,000
Temporary differences	200,000	100,000	150,000
Taxable income	$600,000	$800,000	$950,000
Cumulative temporary differences (future taxable amounts)	$200,000	$(2)	$ 450,000
Tax rate	20%	25%	30%
Deferred tax liability	$ 40,000	$ 75,000	$ (4)
Deferred tax expense	--	$ (3)	--
Current tax expense	$ (1)	--	--

The tax rate changes were enacted at the beginning of each tax year and were not known to Lane at the end of the prior year.

Items 1 through 4 represent amounts omitted from the worksheet. For each item, determine the amount omitted from the worksheet. An answer may be used once, more than once, or not at all.

Specific audit objective	Selection
1. Current tax expense for the year ended April 30, year 1.	$25,000 $35,000 $45,000 $75,000 $100,000 $112,500 $120,000 $135,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000
2. Cumulative temporary differences at April 30, year 2.	$ 25,000 $ 35,000 $ 45,000 $ 75,000 $100,000 $112,500 $120,000 $135,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000
3. Deferred tax expense for the year ended April 30, year 2.	$ 25,000 $ 35,000 $ 45,000 $ 75,000 $100,000 $112,500 $120,000 $135,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000
4. Deferred tax liability at April 30, year 3.	$ 25,000 $ 35,000 $ 45,000 $ 75,000 $100,000 $112,500 $120,000 $135,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000