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

($ in thousands)Situation1234Taxable income$ 136$ 268$ 300$ 416Future deductible amounts16 2020Future taxable amounts 161680Balance(s) at beginning of the year: Deferred tax asset2 224Deferred 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 1.2). Negative amounts should be indicated by a minus sign. Leave no cell blank, enter "0" wherever applicable.