Caprati Co. reports the following information: 1/1/2021 DTA balance=$150, DTA valuation allowance balance=$45; 12/31/2021 DTA balance=$70. Taxable income for 2021 is $800. Tax rate is 20% for all years.

REQUIRED: FILL IN THE BLANKS BELOW.

At the end of 2021, management decides that it is more likely than not that the DTA will be realized in full. 2021 Income tax expense is ___________. At the end of 2021, management decides that it is more likely than not that NONE of the DTA will be realized. 2021 Income tax expense is____________ .