I need help figuring out my temporary differences and when deferred tax assets, liabilities, or tax expenses are created. Also do I need to annualize all of the figures related to 2023 to estimate for the entire year? I can't wrap my head around how to input this.

Provide an analysis of RBI's tax accounts (i.e. deferred tax balances and current and deferred income tax expense) for years ended December 31, 2018 thru December 31, 2022 and year to date through September 30, 2023. Assume that RBI is a U.S. taxpayer, only and has a federal and state blended tax rate for all years of 25%. RBI has always been an accrual basis taxpayer and a C corporation since inception.Historically, RBI has deducted the maximum cost recovery available on its fixed assets. In addition to the above information, other information for RBI is provided as follows:

Pretax Book Income (Loss) by Year
2018	(50,000)
2019	50,000
2020	100,000
2021	175,000
2022	200,000
thru 09/30/23	220,000

Book and Tax EOY Inventory
	Book	Tax
2018	35,000	40,000
2019	42,000	50,000
2020	55,000	60,000
2021	84,000	95,000
2022	96,000	105,000
thru 09/30/23	104,000	120,000

Allowance for Doubtful Accounts
2018	7,500
2019	14,500
2020	12,500
2021	17,800
2022	12,500
thru 09/30/23	19,500

	Meals	Entertainment
2018	4,500	7,000
2019	7,500	12,000
2020	9,500	18,000
2021	11,000	26,000
2022	14,000	32,000
thru 09/30/23	18,000	36,000

Product Warranty Reserves
2018	8,600
2019	12,500
2020	18,000
2021	24,000
2022	30,000
thru 09/30/23	36,000