At December 31, 2025, Concord Corporation had an estimated warranty liability of $100,000 for accounting purposes and $0 for tax purposes. (The warranty costs are not deductible until paid.) The effective tax rate is 30%. Compute the amount Concord should report as a deferred tax asset at December 31, 2025. Deferred tax asset at December 31. 2025 $ At December 31,2025 , Sheffield Inc. had a deferred tax asset of $29,500. At December 31,2026 , the deferred tax asset is $55,200. The corporation's 2026 current tax expense is $56,500. What amount should Sheffield report as total 2026 income tax expense? Total income tax expense for 2026 At December 31, 2025, Concord Corporation had an estimated warranty liability of $100,000 for accounting purposes and $0 for tax purposes. (The warranty costs are not deductible until paid.) The effective tax rate is 30%. Compute the amount Concord should report as a deferred tax asset at December 31, 2025. Deferred tax asset at December 31. 2025 $ At December 31,2025 , Sheffield Inc. had a deferred tax asset of $29,500. At December 31,2026 , the deferred tax asset is $55,200. The corporation's 2026 current tax expense is $56,500. What amount should Sheffield report as total 2026 income tax expense? Total income tax expense for 2026