Presented below are two independent situations related to future taxable and deductible amounts resulting from temporary differences existing at December 31, 2025. 1. Marin Co, has developed the following schedule of future taxable and deductible amounts. 2. Headland Ca, has the following schedule of future taxable and deductible amounts. Both Marin Co, and Headland Ca have taxable income of $4,100 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 thereatter. All of the underlying temporary differences relate to noncurrent assets and liabilities. 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. Deferred income taxes to be reported at the end of 2025 in Headland Co. Both Marin Co. and Headland Co. have taxable income of $4,100 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 liabilities. 1. 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 one. Deferred income taxes to be reported at the end of 2025 in Marin Co. \$