Swifty Inc. reported the following accounting income (loss) and related tax rates during the years 2015 to 2021: Accounting Tax Year Income (Loss) Rate 2015 $70,000 25% 2016 22,000 25% 2017 60,000 25% 2018 80,000 30% 2019 (203,000 ) 35% 2020 71,000 30% 2021 91,000 25% Accounting income (loss) and taxable income (loss) were the same for all years since Swifty began business. The tax rates from 2018 to 2021 were enacted in 2018. Assume Swifty Inc. follows ASPE for all parts of this question, except when asked about the effect of reporting under IFRS in part (b).