Blue Spruce Corporation has a taxable temporary difference related to net book value versus UCC of $$719,000$ at December $31,$

This difference will reverse as follows: $2024,$$$50,300$;$2025,$$$314,000$; and $2026,$$$354,700.$ Enacted tax rates are $25\%$ for

$2024$ and $2025,$ and $30\%$ for $2026.$

Calculate the amount that Blue Spruce should report as a deferred tax asset or liability at December $31,2023.$

Deferred tax

to be reported $

If the tax rate for $2026$ had been $25\%,$ and unexpectedly increased to $30\%$ at the end of $2023,$ how would the increase in the tax rate

for $2026$ have affected the deferred tax asset or liability, and the related expense, in $2023?$

The deferred tax expense and liability would

in $2023$ by $