A firm’s income tax return shows income taxes for 2017 of $35,000. The firm reports deferred tax assets before any valuation allowance of $24,600 at the beginning of 2017 and $27,200 at the end of 2017. It reports deferred tax liabilities of $18,900 at the beginning of 2017 and $16,300 at the end of 2017.

a. Assume for this part that the valuation allowance on the deferred tax assets totaled $6,400 at the beginning of 2017 and $7,200 at the end of 2017. Compute the amount of income tax expense for 2017.

b. Assume for this part that the valuation allowance on the deferred tax assets totaled $6,400 at the beginning of 2017 and $4,800 at the end of 2017. Compute the amount of income tax expense for 2017.