At the end of its first year of operations, ABC prepared the reconciliation of its book income and its taxable income for $2020$ as follows:

Income before taxes $$1310438$

less: Exempt dividend income $(52559)$

Unearned rental income $192077$

Obligation for guarantee expenses $278862$

less: Additional depreciation in the return $(818461)$

Taxable Income $$910357$

Yo$.$ Unearned rental income corresponds to the collection of a $6-$month rental that covers the period from January $1,2021$ to June $30,2021.$

ii$.$ In $2021,$ $$418,293$ were disbursed to comply with the company's guarantees. However, the estimated expense for guarantees in the $2021$ Statement of Income and Expenses was $$250,975\mathrm{.}8$

iii. In $2021,$ the depreciation expense on the books is greater than that on the payroll by $$116,668.$

The legislated tax rate $($enacted tax rate$)$ for the current period is $0\mathrm{.}43.$ Congress has already drafted the bill to reduce the corporate tax rate to $0\mathrm{.}3$ effective next year. The project was approved shortly before the end of the second quarter of $2021.$

As of $12/31/2021,$ ABC's Statement of Financial Position will report a Deferred Contributory NET Debt $($DTL$,$ net$)$ for

to$.$

$244001\mathrm{.}34$

b$.$

$126879\mathrm{.}30$

c$.$

$391453\mathrm{.}51$

d$.$

$177074\mathrm{.}46$

and.

$253806\mathrm{.}73$