Two independent situations are described below. Each situation has future deductible amounts and/or future taxable amounts produced by temporary differences:

Situation	1		2
Taxable income	$40,000		$80,000
Amounts at year-end:
Future deductible amounts	5,000		10,000
Future taxable amounts	0		5,000
Balances at beginning of year:
Deferred tax asset	$1,000		$4,000
Deferred tax liability	0		1,000

The enacted tax rate is 40% for both situations.

Determine the income tax expense for the year.

a.

Situation 1	Situation 2
$20,000	$28,000

b.

Situation 1	Situation 2
$11,000	$30,000

c.

Situation 1	Situation 2
$15,000	$33,000

d.

Situation 1	Situation 2
$16,000	$32,000