I'm doing a workbook analysis and came across a question. Each column is a new year. The tax rate is 21%. Did I calculate taxes correctly in year 1 and 2 since taxable income is negative? Would I deduct that which would increase net income or would the taxes be 0 for both of those years since taxable income is negative? Thank you.

Total Revenue Total Costs Gross Profit Depreciation Expense Taxable Income Taxes Net Income $ 200.00 $ 208.06 $218.59 $234.15 S 250.82 $ $ 105.00 $107.15 S 109.34 $111.58 S 113.87 $ $ 95.00 $ 100.91 $109.24 $122.57 S 136.95 S $ 100.00 $ 160.00 S 96.00 $ 57.60 $ 57.60'S S (5.00) S (59.09) S 13.24 S 64.97 $ 79.35 S S (1.05) S (12.41) S 2.78'S 13.64's 16.66 S S (3.95) S (46.68) S 10.46 S 51.32 S 62.69 $ 268.68 116.20 152.48 28.80 123.68 25.97 97.70