Metlock reported the following pretax financial income (loss) for the years 2020-2022. Pretax financial income (loss) and taxable income (loss) were the same for all years involved. The enacted tax rate was 20% for 2020 2022. Prepare the income tax section of the 2021 income statement beginning with the line "Income (loss) before income taxes.". (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).)