Crosley Corp. sold an investment on an installment basis. The total gain of $60,000 was reported for financial reporting purposes in the period of sale. The company qualifies to use the installment-sales method for tax purposes. The installment period is 3 years; one- third of the sale price is collected in the period of sale. The tax rate was 40% in 2025, and 20% in 2026 and 2027. The 20% tax rate was not enacted in law until 2026. The accounting and tax data for the 3 years is shown below. Financial Accounting Tax Return 2025 (40% tax rate). Income before temporary difference $70,000 $70,000 Temporary difference 60,000 20,000 Income $130,000 $90,000 2026 (20% tax rate) Income before temporary difference Temporary difference Income $70,000 $70,000 0 20,000 $70,000 $90,000 2027 (20% tax rate) Income before temporary difference $70,000 $70,000 Temporary difference 0 20,000 Income $70,000 $90,000 (a1) Calculate cumulative temporary differences for years 2025-2027. (Negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)