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	$ 100	$ 232	$ 228	$ 308
Future deductible amounts	16		20	20
Future taxable amounts		16	16	44
Balance(s) at beginning of the year:
Deferred tax asset	2		13	4
Deferred tax liability		8	2

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 1.2). Negative amounts should be indicated by a minus sign. Leave no cell blank, enter "0" wherever applicable.