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The information that follows pertains to Esther Food Products: 3. At December 31, 2021, temporary differences were associated with the following future taxable (deductible) amounts: b. No temporary differences existed at the beginning of 2021 . c. Pretax accounting income was $80,000 and taxable income was $15,000 for the year ended December 31,2021 . d. The tax rate is 25\%. Required: Determine the amounts necessary to record income taxes for 2021, and prepare the approptiate joturnal entry