The federal corporate income tax rate is 35 percent and firms may carry-back losses for two years and carry forward losses for 20 years. The carry back must occur before carry forward. A corporation breaks even in year 1, earns 30,000 in year 2, but operates at a loss of 90,000 in year 3. It earns 70,000 in year 4, breaks even in year 5, and earns 40,000 in year 6. What are the taxes paid or refunded in each year?