$49)$ Packard Corporation reported pretax book income of $$500,000.$ Included in the computation were favorable temporary differences of $$10,000,$ unfavorable temporary differences of $$100,000,$ and unfavorable permanent differences of $$80,000.$ The corporation's current income tax expense or benefit would be:

A$)$ $$140,700$ tax expense.

B$)$ $$123,600$ tax benefit.

C$)$ $$121,800$ tax expense.

D$)$ $$105,000$ tax benefit.

$50)$ Packard Corporation reported pretax book income of $$501,200.$ Included in the computation were favorable temporary differences of $$11,200,$ unfavorable temporary differences of $$101,200,$ and unfavorable permanent differences of $$80,600.$ The corporation's current income tax expense or benefit would be:

A$)$ $$141,078$ tax expense.

B$)$ $$124,230$ tax benefit.

C$)$ $$122,178$ tax expense.

D$)$ $$105,252$ tax benefit.