please help with accounting.thank you

The Tempe Co. incurred the following income and losses: Assume that Tempe opts to carry back its loss for tax purposes. The Tax Rate is 40% in all years. If realization of future tax savings is doubtful, what is the 2016 final net loss to appear on the income statement? Select one: $40 $264 $184 $120 $136 The Destin Company has one temporary difference of $160 caused by accelerated tax depreciation on 12/31/14. The difference will reverse evenly over the next four years. Tax Rates are 20% in 2014. 30% in 2015. and 40% in 2016 and beyond. Pretax book income in 2014 is $1,000. What is 2014 Income Tax Expense? Select one: $260 $290 $108 $228 $212