I need to find income tax expense and income tax payable for a and b. Thank you!

2 On January 1, 2017, Abbey acquires 90 percent of Benjamin's outstanding shares. Financial information for these two companies for the years of 2017 and 2018 follows: Abbey Company s (776,000) (1,114,000) Sales Operating expenses Intra-entity gross profits in ending 488, 000 674, 000 points inventory (included in above figures) Dividend income-Benjamin Company (137,000) (18,000) (164, 000) (36, 000) Skipped Benjamin Company: Sales Operating expenses Dividends paid (207,000) 121,000 (20, 000) (330, 000) 191,000 (40, 000) eBook Print Assume that a tax rate of 40 percent is applicable to both companies. References a. On consolidated financial statements for 2018, what are the income tax expense and the income tax currently payable if Abbey and Benjamin file a consolidated tax return as an affiliated group? b. On consolidated financial statements for 2018, what are the income tax expense and income tax currently payable if they choose to file separate returns? a Income tax expense Income tax payableS 258.8 00 184 400 b Income tax expense Income tax payable