how was the the answer in yellow highlighted found with steps please

For the year ending 12/31/2020, XYZ has the following information Financial income Taxable income Tax rate for all the years Not included in the financial and taxable incomes are the following items: Depreciation expense (financial) Depreciation expense (taxable) Difference Uneamed revenues which is received in cash in 2020 \$ 3,000,000 The difference in depreciation expense will reverse in the next five years: \begin{tabular}{|c|cc|} \hline 2021 & $ & $20,000 \\ \hline 2022 & $ & 200,000 \\ \hline 2023 & $ & 200,000 \\ \hline 2024 & $ & 200,000 \\ \hline 2025 & $ & 200,000 \\ \hline \end{tabular} Uneamed revenues will be earned in the next three years: \begin{tabular}{|l|ll} \hline 2021 & $ & 1,000,000 \\ \hline 2022 & $ & 1,000,000 \\ \hline 2023 & $ & 1,000,000 \\ \hline \end{tabular} Prepare the tax-related JE as of 12/31/2020 For the vie en ending 12/1/2030,XYZ has the followieg informustion Financial incame: Thisatic secome Tas rate fis all itee yoarn \begin{tabular}{|r|l|l|} \hline 5 & 15,000,000 & \\ \hline 3 & 15,000,000 & Financlal inconet \\ \hline 205 & Tasable inceate \\ \hline \end{tabular} \& 13,390,060 Depexiabion expense (finuncial) Dopectution expenic (taxablo) Defrance Untarned revenoes which is received in cmh in 2020 53,000,000 The cilference in deprociabse expenie will revere in the neti five years: Uncanced revenues will be ramed ia the obet throe years:- \begin{tabular}{|l|ll} \hline 2021 & 5 & 1,000,000 \\ \hline 2022 & 5 & 1,000,000 \\ \hline 2023 & 5 & 1,000,000 \end{tabular} \mid