31) Washington Corporation reported $200,000 in revenues in its 2021 financial statements, of which $44,000 will not be included in the tax return until 2022. The enacted tax rate is 30% for 2021 and 25% for 2022. What amount should Washington report for deferred income tax liability in its balance sheet at December 31, 2021? 32) ABC Corp.'s 2021 income statement showed pretax accounting income of $2,800,000. To compute the federal income tax liability, the following 2021 data are provided: Income from exempt municipal bonds $ 100,000 Depreciation deducted for tax purposes in excess of depreciation deducted for financial statement purposes 300,000 Enacted corporate income tax rate 20% Compute the current tax payable for the year