Bread Company was subject to a tax rate of 20% in 2019 and, because of a tax law change, a tax rate of 25% in 2020 and later years. Its reconciliation between pretax accounting income and taxable income, along with identifying differences as temporary or permanent appears below: Pretax accounting income 210 Adjustments: a. Excess of installment sales recognized for tax over accounting purposes 13 Temp b. Nontaxable municipal bond interest (4) Perm c. Excess tax depreciation (39) Temp d. Excess of bad debt expense for accounting over tax 17 Temp e. Nondeductible insurance expense 23 Perm 220 Taxable income Taxes payable a. What is total tax expense for 2019? $ b. What is tax expense-current in 2019? $