Blue 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. Blue's policy is to carry back any tax losses first before carrying forward any remaining losses to future years. Year Income/(Loss) Tax Rate 2023 48,300 25% 2024 64,100 28% 2025 14,500 30% 2026 (138,700) 33% 2027 (74,600) 27% 2028 95,800 27%