On January $1,2023,$ Abbey acquires $90$ percent of Benjamin's outstanding shares. Financial information for these two companies for the years $2023$ and $2024$ follows $($credit balances indicated by parentheses$)$:

Items $20232024$

Abbey Company:

Sales $ $(670,000)$ $ $(958,000)$

Operating expenses $418,000568,000$

Intra$-$entity gross profits in ending inventory $($included in above figures$)(196,000)(220,000)$

Dividend income$$Benjamin Company $(22,500)(27,000)$

Benjamin Company:

Sales $(251,000)(331,000)$

Operating expenses $160,000171,000$

Dividends paid $(25,000)(30,000)$

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

Required:

On consolidated financial statements for $2024,$ 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 $2024,$ what are the income tax expense and income tax currently payable if they choose to file separate returns?