In 2020 (its first year of operations), Fisher company had pretax accounting income of $30,000 and taxable income of $20,000. The entire difference is caused by a temp difference. Its tax rate in 2020 and in the future is 15%.

a) What amount should Fisher report for income tax expenses-current for 2020?

b) What amount should Fisher report for income tax expense (benefit)-deferred in 2020? Include if benefit or expense.