Current Attempt in Progress Oriole Corporation reported the following income for each of the years indicated. For each year, accounting income and income for tax purposes were the same. All tax rates indicated were enacted by the beginning of 2020. Oriole's policy is to carry back any tax losses first before carrying forward any remaining losses to future years. Income/ Tax Year (Loss) Rate 2020 25,000 30% 2021 48,000 33% 2022 21,000 35% 2023 (106,000 ) 38% 2024 (51,000) 32% 2025 81,000 32%