During 2020, the following changes occurred with respect to the temporary differences: - Capital cost allowance claimed was $30,000 greater than depreciation expense recorded for accounting. . Deferred development costs capitalized exceeded amortization of deferred development costs by $20,000. - Warranty expense was greater than warranty claims paid by $40,000. SSI's tax rate is unchanged. Explain how the changes will impact the future income tax assets, liabilities, and expense for the 2020 nancial statements. Calculate the revised future income tax asseti'liability