The following information pertains to Towers Corp.:
• From 20X1 through 20X3, Towers had pre-tax income totalling $150,000.
• In 20X4, Towers had a pre-tax loss of $550,000.
• Earnings of each year is equal to taxable income.
• The income tax rate was 40% from 20X1 through 20X4.
• In 20X4, a rate of 38% was enacted for 20X5, and a rate of 36% was enacted for 20X6 and the following years.
• In 20X4, management predicted that the benefits of only $200,000 of the tax loss carryforward were probable of realization in the carryforward period. Management also estimated that pre-tax earnings for 20X5 would be no more than $60,000.
• Actual pre-tax earnings in 20X5 were $80,000. Management estimated that only $120,000 of the tax loss carryforward was probable of realization.
• Pre-tax 20X6 earnings were $100,000. Management decided that it was highly probable that the full benefit of the remaining tax loss carryforward would be realized.

Required:
Towers uses a valuation account for its deferred income tax assets. What are the balances in SFP deferred income tax related accounts for 20X4, 20X5, and 20X6?