Staples Corporation would have had identical pretax income on both its income tax returns and its income statements for Year 1 through Year 4 except for a depreciable asset that cost $360,000. The asset was depreciated for income tax purposes at the following amounts: Year 1, $144,000; Year 2, $108,000; Year 3, $72,000; and Year 4, $36,000. However, for accounting purposes the straight-line method was used, resulting in $90,000 per year. The accounting and tax periods both end December 31. There were no deferred taxes at the beginning of Year 1. The depreciable asset has a four-year estimated life and no residual value. The tax rate for each year was 25%. Pretax GAAP income for each of the four years