Pistachio Inc's tax rate is 43%, enacted in 2021 (not known until that year). The rate for all previous tax years was 30% 1) On January 1, 2021, Pistachio Inc. has a loss carryforward of $20,000 which arose originally in 2020. Since it was probable that Pistachio Inc would use the loss as a tax deduction within the time limits, a DIT account balance existed at January 1, 2021 for it. The company will use this loss as soon as possible. (Hint: The opening DIT Asset/Liability balance was set up at 30%) 2) At January 1, 2021, the NBV of PPE was $550,000, while UCC for the same PPE was $525,000. (Hint: The opening DIT AsselLiability balance was set up at 30%) Depreciation expense for 2021 was $32,000, CCA for 2021 was $42,000 3) Included in the 2021 expenses is a golf club membership of $18,000 which is not deductible for tax purposes. 4) At January 1, 2021, Pistachio Inc. had a Warranty provision balance of $120,000. During 2021, Pistachio accrued an estimated Warranty Expense of $118,000 and paid $113,000 in Warranty costs. Warranty costs are tax deductible when paid (Hint: The opening DIT Asset/Liability balance set up at 30%) Required: 1. Clearly showing your calculations, provide the taxes payable reconciliation from accounting income to taxable income for 2021