Combo Company operates in a country in which distributed profits are taxed at 25 percent and undistributed profits are taxed at 30 percent. In Year 1 Combo generated pre-tax profit of $100,000 and paid $20,000 in dividends from its Year 1 earnings. In Year 2, Combo generated pre-tax profit of $120,000 and paid dividends of $40,000 from its Year 1 earnings. What amounts should Combo recognize as current tax expense in Year 1 and 2, respectively?