Complete the following statements by filling in the blanks.

a$.$ In a period in which a taxable temporary difference reverses, the reversal will cause taxable income to be

pret:

financial income.

b$.$ If a $$38,850$ balance in Deferred Tax Asset was computed by use of a $20\%$ rate, the underlying cumulative temporary difference :

to $

c$.$ Deferred taxes

recorded to account for permanent differences.

d$.$ If a taxable temporary difference originates in $2025,$ it will cause taxable income for $2025$ to be

pretax financi:

income for $2025.$

e$.$ If total tax expense is $$50,100$ and deferred tax expense is $$62,600,$ then the current portion of the expense computation is refel

current tax

of $

f$.$ If a corporation's tax return shows taxable income of $$98,000$ for Year $2$ and a tax rate of $20\%,$ how much will appear on the

December $31,$ Year $2,$ balance sheet for "Income taxes payable" if the company has made estimated tax payments of $$17,550$ for

$

g$.$ An increase in the Deferred Tax Liability account on the balance sheet is recorded by a

to the Income Tax Expense ac

h$.$ An income statement that reports current tax expense of $$78,700$ and deferred tax benefit of $$22,300$ will report total income $t_i$

of $

i$.$ A valuation account is needed whenever it is judged to be more likely than not $$ that a portion of a deferred tax asset

realized.

j$.$ If the tax return shows total taxes due for the period of $$76,100$ but the income statement shows total income tax expense of $$5$

the difference of $$19,600$ is referred to as deferred tax