Four independent situations are described below. Each involves future deductible amounts and/or future taxable amounts produced by temporary differences:

	($ in thousands)
	Situation
	1				2				3				4
Taxable income	$	136			$	268			$	300			$	416
Future deductible amounts		16								20				20
Future taxable amounts						16				16				80
Balance(s) at beginning of the year:
Deferred tax asset		2								22				4
Deferred tax liability						8				2

The enacted tax rate is 25%. Required: For each situation, determine the following: (Enter your answers in thousands rounded to one decimal place (i.e. 1,200 should be entered as 1.2). Negative amounts should be indicated by a minus sign. Leave no cell blank, enter "0" wherever applicable.)

		Situation
		1	2	3	4
a.	Income tax payable currently.
b.	Deferred tax assetending balance.
c.	Deferred tax assetchange.
d.	Deferred tax liabilityending balance.
e.	Deferred tax liabilitychange.
f.	Income tax expense.

		Situation
		1	2	3	4
a.	Income tax payable currently.
b.	Deferred tax assetending balance.
c.	Deferred tax assetchange.
d.	Deferred tax liabilityending balance.
e.	Deferred tax liabilitychange.
f.	Income tax expense.

		Situation
		1	2	3	4
a.	Income tax payable currently.
b.	Deferred tax assetending balance.
c.	Deferred tax assetchange.
d.	Deferred tax liabilityending balance.
e.	Deferred tax liabilitychange.
f.	Income tax expense.