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Sheridan Corporation recorded warranty accruals as at December 31,2023 , in the amount of $158,800. This reversing difference will cause deductible amounts of $50,100 in 2024,$43,100 in 2025 , and $65,600 in 2026. No other reversing difference exists. Sheridan's accounting income is $165,000 in each of 2024 and 2025 and the tax rate is 25% for all years. The warranty expenditures occurred as expected. There are no deferred tax accounts at the beginning of 2023. Prepare the income tax expense section of the income statements for 2024 and 2025 , beginning with the line "Income before income tax." SHERIDAN CORPORATION (Partial) Income Statement For the Year Ended December 31, 2025 Income before Income Tax Income Tax Expense-Current Income Tax Expense-Deferred