Frey Corporation's income statement for the year ended December 31, 2002, shows pretax income of 1,000,000. The following items are treated differently on the tax return and in the accounting records:

	Tax Return	Accounting Records
Rent Income	P70,000	P120,000
Depreciation Expense	280,000	220,000
Premiums on officers' life insurance	-	90,000

Frey's tax rate for 2002 is 30 percent.

1. How much is the income tax expense, current tax expense, and deferred tax expense (benefit) for 2002?