Headland Corporation has one temporary difference at the end of 2017 that will reverse and cause taxable amounts of $49,800 in 2018, $54,700 in 2019, and $59,300 in 2020. Headlands pretax financial income for 2017 is $285,000, and the tax rate is 40% for all years. There are no deferred taxes at the beginning of 2017.