Foreman Company is a large international canning company. Foreman uses straight-line depreciation for financial reporting purposes and accelerated depreciation for tax reporting. The company's tax rate is 35%. Selected financial information about Foreman appears below.

Foreman Company
Selected Financial data
December 31,	2020	2019	2018
Property, Plant & Equipment (net)	$178,454	$162,369	$155,388
Total Assets	515,685	424,545	410,256
Deferred Tax Liability relating to
Temporary Depreciation Differences	25,138	18,245	19,689
Common Shareholders Equity	302,754	298,564	289,455
Sales	$986,258	$888,965
Cost of Goods Sold	693,857	588,920
Depreciation Expense	48,265	39,640
Interest Expense	84,253	75,689
Net Income	124,581	91,025

Required:

a.

Compute the amount of depreciation expense that Foreman recognized for income tax purposes for year 2020 and 2019. The amount reported as the deferred tax liability relating to temporary depreciation differences represents the cumulative income tax delayed as of each balance sheet date because Foreman uses accelerated depreciation for tax purposes and straight-line depreciation for financial statement reporting.