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):

		2020			2021
Abbey Company:
Sales	$	(684,000	)	$	(1,004,000	)
Operating expenses		462,000			516,000
Intra-entity gross profits in ending inventory (included in above figures)		(213,000	)		(247,000	)
Dividend incomeBenjamin Company		(13,500	)		(31,500	)
Benjamin Company:
Sales		(307,000	)		(361,000	)
Operating expenses		162,000			209,000
Dividends paid		(15,000	)		(35,000	)

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?