Indicate whether the following situations result in a deferred tax asset (enter DTA) or a deferred tax liability (enter DTL): 1. Deduction of an expense for taxable income prior to its deduction for book income 2. Deduction of an expense for book income prior to its deduction for taxable income 3. Inclusion of an income item for book income prior to its inclusion for tax income 4. Inclusion of an income item for taxable income prior to its inclusion for book income