At December 31, 2019, Ayayai Corporation had a temporary difference (related to pensions) and reported a related deferred tax ass of $32,700 on its balance sheet. At December 31,2020 . Ayayai has five temporary differences. An analysis reveals the followina. 2022. Assume that the company has income tax chie of 5180.000 on the 2020 tate was changed to 28% for all periods after Januars 2022. Assumethat the company has income tax due of $180.000 on the 2020 tax returnand that Ayayai follows IFRS. Indicate how deferred taxes should be presented on Ayayai Corporation's December 31,2020 SFP. How would your response to part (a) change if Ayayai reported under ASPE? Calculate taxable income for 2020. Taxable income $ eTextbook and Media Calculate accounting income for 2020. Accounting income $ eTextbook and Media Prepare the income tax section of the 2020 incme statement, beginning with the line "Income before income tax." (Enter negative amounts using either a negative sign preceding the number eg. 45 or parentheses eg. (45).)