Abura Corporation was formed in 2017 - therefore its first year of operations. Relevant information pertaining to 2017 and 2018 are as follows: Abura Inc. has a tax rate of 30% in 2017 and a tax rate of 35% in 2018. The depreciation is for an asst purchased in 2017 for $250,000. Abura uses IFRS, thus all DIT assets/liabilities are classified as long-term. Abura claimed the following for income tax purposes: Required: For each year: 1) calculate taxable income and current income tax payable 2) calculate deferred income tax liability or asset ( a blank table has been provided for you) 3) based on your calculations in a and b prepare the journal entry to record the income tax expense for each year