Please help, Thank you!!!

Alliance Inc. reports the following incomes (losses) for both book and tax purposes:

Year Accounting Income (Loss) Tax Rate

2020 196,000 30%

2021 89,000 32%

2022 (335,000) 34%

2023 43,000 35%

Alliance Inc. follows IFRS and uses the carryback provision where possible. The tax rates listed were all enacted in 2020

Prepare the journal entries for 2023. Assume also that i) it is probable that the company will generate sufficient taxable income in the future so that the benefit of any remaining loss will be realized; ii) companys future profitability is uncertain and there is not enough evidence concerning whether there will be future taxable income.