On January $1,2020,$ Abbey acquires $90$ percent of Benjamin's outstanding shares. Financial information for these two companies for the years $2020$ and $2021$ follows $($credit balances indicated by parentheses$)$:

$20202021$

Abbey Company:

Sales $ $(712,000)$ $ $(1,036,000)$

Operating expenses $498,000578,000$

Intra$-$entity gross profits in ending inventory $($included in above figures$)(124,000)(166,000)$

Dividend income$$Benjamin Company $(18,000)(36,000)$

Benjamin Company:

Sales $(266,000)(343,000)$

Operating expenses $154,000168,000$

Dividends paid $(20,000)(40,000)$

Assume that a tax rate of $21$ percent is applicable to both companies.

On consolidated financial statements for $2021,$ what are the income tax expense and the income tax currently payable if Abbey and Benjamin file a consolidated tax return as an affiliated group?

On consolidated financial statements for $2021,$ what are the income tax expense and income tax currently payable if they choose to file separate returns?