The following information is available for Ayayai Corporation for 2019 (its first year of operations). 1. Excess of tax depreciation over book depreciation, $40,800. This $40,800 difference will reverse equally over the years 20202023 2. Deferral, for book purposes, of $21,400 of rent received in advance. The rent will be recognized in 2020 . 3. Pretax financial income, $319,400. 4. Tax rate for all years, 20%