Big Tyre Corp. incurred a loss in 2021, which was its second year of operations. It correctly recorded the following journal entries regarding the loss, assuming that the tax loss carry forward is expected to be fully recoverable within the carry forward period.

 (dr) Income tax receivable $26,000 (cr) Income tax expense-current $26,000 

(dr) Future income tax asset $36,000 (cr) Income tax expense- future $36,000

 In addition, Big Tyre received tax free dividends in the amount of $20,000 in 2021. The tax rate for 2020 was 25% and for 2021 and future years it is 30%. 

How much was the loss for tax purposes and the loss for accounting purposes respectively, in 2021?