And i have question of exercise of E19-10B : question ask about what entry for income taxes should be record in 2015?

On the solution of exercise in my class is:

Income Tax Refund Receivable2014

($55,000 X 50%).................................................... 27,500

Benefit Due to Loss Carryback....................... 27,500

Deferred Tax Asset ($80,000 X 50%)....................... 40,000

Benefit Due to Loss Carryforward................... 40,000

I do not know what they have $55000 and $80000 and why they multiply by %50? Before 2015, in the 2013 and 2014 we have $76000 and $59000. Can I just carry back by using 76000 and 59000 to recover the loss of 135000 in the year 2015. after i doing like this, i do not have any loss to carryforward. Can i do my journal entry like the below?:

Income tax refund receivable 2013.............30400

Income tax refund receivable 2014..............29500

Benefit Due to Loss Carryback...........................................59900

Note: 76000 x %40= 30400

59000x $50= 29500

ment Vintage Car Corporation has pretax financial income (or loss) equal to taxable income (or loss) from 2008 through 2017 as follows. Income (Loss) Tax Rate 40,000 2008 40% 2009 40% 63,000 2010 36,000 30% (86,000) 30% 2011 (93,000) 40% 2012 76,000 40% 2013 2014 59,000 50% 135,000) 2015 50% 96,000 2016 40% 2017 40% 168,000 Pretax financial income (loss) and taxable income (loss) were the same for all years since Vintage Car has been in business. Assume the carryback provision is employed for net operating losses. In recording the benefits of a loss carryforward, assume that it is more likely than not that the related benefits will be realized