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	$	84			$	216			$	196			$	260
Future deductible amounts		16								20				20
Future taxable amounts						16				16				28
Balance(s) at beginning of the year:
Deferred tax asset		2								9				4
Deferred tax liability						8				2

The enacted tax rate is 25%. Required: For each situation, determine the following: (Enter your answers in thousands (i.e., 55,000 should be entered as 55). Negative amounts should be indicated by a minus sign. Leave no cell blank, enter "0" wherever applicable.)