(25) In 2021, ABC Company had pretax income of $20,000.ABC depreciated an additional $4,000 on its tax report because ABC Company used accelerated depreciation on its tax report and straight-line on its accounting records. The excess depreciation will reverse evenly over the next two years. Also included in pretax income was a $1,000 fine for polluting its waterways located near its chemical plant. The enacted tax rates are: 2021 20%, 2022 30%, and 2023 35%. Calculate taxable income for ABC Company in 2021. 9 (26) Use the information provided in question 25. What will be the dollar difference between the company's tax expense and tax payable in 2022