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

$($$ in thousands$)$

Situation

$1234$

Taxable income $ $116$ $ $248$ $ $260$ $ $356$

Future deductible amounts $162020$

Future taxable amounts $161660$

Balance$($s$)$ at beginning of the year:

Deferred tax asset $2174$

Deferred tax liability $82$

The enacted tax rate is $25\%.$

Required:

For each situation, determine the following:

Note: Enter your answers in thousands rounded to one decimal place $($i$.$e$.1,200$ should be entered as $1\mathrm{.}2).$ Negative amounts should be indicated by a minus sign. Leave no cell blank, enter $"0"$ wherever applicable.