On January 1, 2017, Abbey acquires 90 percent of Benjamin's outstanding shares. Financial information for these two companies for the years of 2017 and 2018 follows

                                                            2017                                       2018

Abbey Company:

Sales                                                  684000                                   1004000

Operating Expenses                        462000                                   516000

Intra-entity gross profits in ending inventory (included in above figures):

                                                            (213000)                                (247000)

Dividend Income - Benjamin Co   (13500)                                  (31500)

Benjamin Company:

Sales                                                  (307000)                                (361000)

Operating Expenses                        162000                                   209000

Dividends paid                                  (15000)                                  (35000)

                                                            

 Assume that a tax rate of 40 percent is applicable to both companies.

 Required

1. On consolidated financial statements for 2018, 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?
2. On consolidated financial statements for 2018, what are the income tax expense and income tax currently payable if they choose to file separate returns?