A reconciliation of pretax financial statement income to taxable income is shown below for Shaw$-$Anderson Industries for the year ended December $31,2021,$ its first year of operations. The company offers qualityassurance warranties that extend six months after goods are purchased. The income tax rate is $40\%.$

Pretax accountingg income $($income statement$)=$ $$640,000$

Interest revenue on municipal securities $=(20,000)$

Warranty expense in excess of deductible amount $=45,000$

Depreciation in excess of financial statement amoun $=(120,000)$

Taxable income $($tax return$)=$ $$545,000$

What amount should Shaw$-$Anderson report as the current portion of income tax expense, and what amount for deferred portion of income tax expense on its $2021$ income statement? And what amount should Shaw$-$Anderson report as a current item related to deferred income taxes on its $2021$ balance sheet?