The accountant of Monkey King Company presented to you the following information in line with your 2022 audit of Monkey King Companys income tax related balances:

Pre-tax financial income	3,000,000
Impairment loss on Machinery	50,000
Unearned rental income	350,000
Prepaid advertising expense	250,000
Interest income on time deposit	80,000
Excess tax depreciation over accounting depreciation	420,000
Installment sale which will be recognized as taxable income upon collection	900,000
Bad debts expense using a method under accrual basis	75,000
Provision for warranty	180,000
Unrealized loss on trading securities	20,000
Impairment loss on goodwill	30,000
Capitalized development cost	100,000
Income tax rate is constant	30%

Questions:

1. How much is the deferred tax liability at December 31, 2022?

2. How much is the deferred tax asset at December 31, 2022?

3. How much is the total income tax expense for the year 2022?

4. How much is the current tax expense for the year 2022?