Two independent situations are described below. Each involves future deductible amounts and/or future taxable amounts produced by temporary differences: 1 2 790 10 Taxable income 540 Future deductible 80 amounts Future taxable amounts 70 10 Balance(s) at the beginning of the years Deferred tax asset Deferred tax liability The current year tax rate is 20%. Recent tax legislation will change the tax rate from the current 20% to 25% beginning next year. Use brackets () or a minus sign to denote a credit for the changes. Please complete the following table (don't round): 11 17 5 12 Deferred tax asset change Deferred tax liability - change Income tax expense