2. (4 points) Computation of Income Tax Expense. A firm's income tax return shows 51000 of income taxes owed for 2023 . For financial reporting, the firm reports deferred tax assets of 40500 at the beginning of 2020 and 37400 at the end of 2023. It reports deferred tax liabilities of 27000 at the beginning of 2023 and 30000 at the end of 2023 . (a) Compute the amount of income tax expense for 2023. (b) Assume for this part that the firm's deferred tax assets are as stated above for 2020 but that its deferred tax liabilities were 58700 at the beginning of 2020 and 45100 at the end of 2023. Compute the amount of income tax expense for 2023