in the order presented in the problem.$)$

Carla Vista Inc. reports the following pre$-$tax incomes $($losses$)$ for both financial reporting purposes and tax purposes:

Year

$2021$

$2022$

$2023$

$2024$

Accounting

Income

$($Loss$)$

$$122,000$

$96,000$

$(292,000)$

$224,000$

Tax Rate

$25\%$

$25\%$

$30\%$

$30\%$

The tax rates listed were all enacted by the beginning of $2021.$ Carla Vista reports under the ASPE future income taxes method.