The accounting income of Grouper Corporation and its taxable income for the years 2020 to 2023 are as follows: Year Accounting Income Taxable Income Tax Rate 2020 $465,000 $300,000 25% 2021 423,000 296,000 30% 2022 399,000 305,000 30% 2023 471,000 645,000 30% The change in the tax rate from 25% to 30% was not enacted until early in 2021. Accounting income for each year includes an expense of $45,000 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 2020. 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 2020 to 2023. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Show asset and expense numbers as positive, and liability and benefit numbers as negative.) 2020 2021 2022 Current tax expense $ $ $ Deferred tax asset/liability $ $ $ Deferred tax expense/benefit $ $ $