The accounting income of Cullumber Corporation and its taxable income for the years $2023$ to $2026$ are as follows:

The change in the tax rate from $25\%$ to $30\%$ was not enacted until early in $2024.$

Accounting income for each year includes an expense of $$41,000$ that will never be deductible for tax purposes. The

remainder of the difference between accounting income and taxable income in each period is due to one reversing

difference for the depreciation of property, plant, and equipment. No deferred taxes existed at the beginning of $2023.$

$($a$)$

Calculate the current and deferred tax expense or benefit for each of the four years. Also calculate the balance of

the deferred tax balance sheet account at the end of each fiscal year from $2023$ to $2026.($Show asset and

benefit numbers as positive, and liability and expense numbers as negative.$)$