In its first year of existance, willow corp reports a loss for tax purposes of $50,000. In year 2 it reports a $40,000 loss. For year 3 it reports taxable income from operations of $100,000 before any loss carryovers. How much tax will Willow Corp pay in year 3, what is its NOL carryover to year 4, and when will the NOL expire under the following assumptions? (New corporate income tax rate has been mentioned as 21% on all taxable income, as per the recent change.