RST Corporation is a calendar year, accrual-basis C corporation, in 2021, it reported pretax book income of $400.000. Tax depreciation exceeded book depreciation by $100.000. The corporation accrued $50,000 bonus to its employees on December 31, 2021, which has not been paid yet as of April 2022. For tax purposes RST claimed a dividend received deduction of $8.000. RST has a net operating loss carryforward of $200.000 from 2017 RSTS beginning deferred tax accounts include: (1) a deferred tax asset balance of $42.000 as a result of the NOL carryforward from 2017: (2) a deferred tax liability balance of $63.000 as a result of cumulative tax depreciation exceeding cumulative book depreciation by $300.000 as of the beginning of 2021 The corporate tax rate is 21 and is expected to be 21% in future years. Based on these facts (a) What is RST's current tax expense in 20217 (b) What is RST's deferred tax expense in 20212