Blossom Ltd$.$ reported the following income for each of the years indicated. For each year, accounting income and income for tax purposes were the same. All tax rates indicated were enacted by the beginning of $2023.$ Blossom's policy is to carry back any tax losses first before carrying forward any remaining losses to future years.

$\backslash$table$[[$Year$,$Income $/($Loss$),$Tax Rate$],[2023,55,000,25\%$