Please can you answer question 18 - 22? thanks

18. Which of the following would not result in a deferred tax asset? a. Use of straight-line depreciation for financial reporting purposes and an accelerated method for tax reporting purposes. b. Recognition of a restructuring accrual for financial reporting purposes in advance of recognition for tax reporting purposes. C. The tax benefit of a tax loss carryforward. 19. Several years ago, Little River Company entered into a finance lease requiring annual payments of S15,000. At the beginning of this year, the present value of the remaining lease payments discounted at 10% was $65,300. At the end of the year, Little River recognized depreciation expense of $6,500. The amount Little River should report as a cash outflow from financing activities for this year is: a. more than $8,470. DOUBLE CHECKI b. exactly $8,470. c. less than $8,470 20. In a typical lease agreement, the lessee is: a. a third party that provides financing for leases. b. the owner of the asset. C. the user of the asset. 21. As a result of using accelerated depreciation for tax reporting purposes and straight-line depreciation for financial reporting purposes. Odessa Corporation reported $721 million income tax expense in its income statement, while the actual amount of taxes paid was S651 million. Which of the following best describes the impact of the transactions in Odessa's balance sheet? a. Increase deferred tax liabilities by $70 million b. Decrease deferred tax assets by $651 million c. Decrease cash by $721 million 22. At the end of 2020, Lamesa Company reported a valuation allowance of $861 million related to various deferred tax assets. During 2021. Lamesa increased the valuation allowance to $940 million. Which of the following best describes the impact of the transaction on Lamesa's financial statements at the end of 2021? a. Net income will decrease $79 million b. The balance of net deferred tax assets is $940 million c. Deferred tax assets will increase $79 million 23. As compared to a finance lease, which of the following best describes the impact of an operating lease from the lessee's perspective? An operating lease will result in