depreciated by MACRS. The enacted tax rate is $20\%.$ Amounts for pretax GAAP accounting income, depreciation, and taxable income in Year $1,$ Year $2,$ Year $3,$ Year $4,$ and Year $5$ are as follows:

a$)$ What type of book$-$tax difference is this?

b$)$ Prepare the appropriate journal entry related to the tax deferral ONLY at December $31,$ Year $1.($Note: The purchase of computers has already been recorded in Year $1.)$

Note: Round answers $($$ in thousands$)$ to the nearest whole number, if applicable.

$($$ in thousands$)$

c$)$ Determine the deferred amount at the end of Year $1$ on the balance sheet.

Note: Round answer $($ $ in thousands$)$ to the nearest whole number, if applicable.

$$0$

d$)$ Prepare the appropriate journal related to the deferral entry at December $31,$ Year $2.$

Note: Round answers $($$ in thousands$)$ to the nearest whole number, if applicable.

$($$ in thousands$)$

e$)$ Determine the deferred amount at the end of Year $2$ on the balance sheet.

Note: Round answer $($ $ in thousands$)$ to the nearest whole number, if applicable.

$$0$