Presented below are two independent situations related to future taxable and deductible ameunts resulting from temporary differences existing at December 31.2025 . I. Headland Co has developed the following schedule of future taxable and deductible amounts. 2. Sage Co. has the following schedule of future taxable and deduct ble amounts. Both Headland Co and 5 age Co. hyve taxable incoene of $4,300 in 2025 and expect to have taxable income in all future years. The tax rates enacted as of the beginning of 2025 are 30% for 20252028 and 35% for years thereafter. All of the underlying temporary differences relate to noncurrent assets and liablities. 1. Compute the net amount of deferred incame taxes to be reported at the end of 2025 , and indicate howit should be classified on the balance sheet for situation one. Deferred income taxes to be reparted at the end of 2025 in Headland Co. 2. Compute the net amount of deferred income taxes to be reported at the end of 2025, and indicate how it should be classified on the balance sheet for situation two