2. Kitchen Co., bought a big refrigerating unit for $20,000. Entity has decided to depreciate the asset at 20% every year (5 years) and no residual value. According to tax rules the asset needs depreciation as following: Year1 = 8,000, Year2 = 4,800, Year3 = 3,000, Year4 = 2,500, and Year5 = 1,700. If the tax rate is 25%. Assume that the accounting profit before tax for the years Year1 to Year5 is $30,000 Calculate the current tax and deferred tax amount to be recognized in SPL and SFP for five years.