Over the last five years, corporation A has been consistently profitable. Its earnings before taxes were as follows:

Year	1	2	3	4	5
Earnings	$1,100	$3,300	$4,400	$5,300	$4,700

1. If the corporate tax rate was 25 percent, what were the firm's income taxes for each year? Round your answers to the nearest dollar.

   Year	1	2	3	4	5
   Taxes	$	$	$	$	$

2. Unfortunately, in year 6 the firm experienced a major decline in sales, which resulted in a loss of $11,900. What impact will the loss have on the firm's taxes for each year if the permitted carry-back is two years? If the answer is zero, enter "0". Round your answers to the nearest dollar.

   Year	1	2	3	4	5
   New Taxes	$	$	$	$	$

   What is the Total tax refund: $