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): Assume that a tax rate of 21 percent is applicable to both companies. a. 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? b. On consolidated financial statements for 2021 , what are the income tax expense and income tax currently payable if they choose to file separate returns