Duncan Co. reports the following information for the year 2021:

• On January 1, 2021, the balance in DTL is $30 and in DTA is $10;
• On 12/31/2021 cumulative timing difference of $230 gives rise to a future taxable amount, whereas the cumulative difference of $95 gives rise to a future deductible amount. The one permanent difference is a non-deductible fine of $12.
• Taxable income for 2021 is $105, and tax rate is 20%.

REQUIRED: FILL IN THE BLANKS BELOW.

2021 Pretax financial income is _______

The current portion of 2021 Income tax expense is _______

The deferred portion of 2021 Income tax expense is ________

The 12/31/2021 DTA balance is _____________

The 12/31/2021 DTL balance is _______________

Now assume that management decides that it is more likely than not $5 of the DTA will not be realized. 2021 Income tax expense is ___________