Please answer Both Questions

The recognition of the carry back of a operating loss creates which type of account for financial reporting purposes? b. receivable and DTL c. receivable d. receivable, DTA, and DTL e- revenue Your examination of a set of financial statements reveals a gross DTA of $90,000, and a net DTA of $54,000. The associated valuation allowance (VA) balance for the DTA vs $36,000. In the footnotes read that the source of the DTA is a net operating loss carry forward (NOL GF) and the tax rate Choose the correct statement. a. 54,000 is the amount of the DTA expected to be realized In the future b. 36,000 is the amount of the DTA expected to be realized in the future c. 90,000 is the amount of the DTA expected to be realized in the future d. the VA account can be a contra or adjunct account to the DTA account e. 180,000 is the tax benefit expected to be realized from the NOL CF in the future