17. (12 pts) Answer the following questions about accounting for income tax. A. After the recent tax law change, Boca Raton's 20x5 taxable income was negve The tax rate is 25%. There are no differences between books and tax and sufficient income is assured to support a DTA. There are no beginning DT balances. 1. Prepare the tax accrual JE for 20x5. 2. Then in 20x6, Boca Raton's taxable income is $300,000. The enacted tax rate after 20x6 was changed to 30% in 20x6. Prepare the 20x6 tax accrual JE. B.. A valuation allowance (VA) is sometimes needed for a deferred tax assetOTA. However, wthere is sufficient support for a DTA, then no VA is needed. List two general and different sources of support tor DTA This question is not asking for causes of a DTA, but rather is asking for reasons why a VA Is not needed