The following information pertains to Towers Corporation:

From $20$x$1$ through $20$x$3,$ Towers had pre$-$tax income totalling $$190,000.$

In $20$x$4,$ Towers had a pre$-$tax loss of $$630,000.$

Earnings of each year is equal to taxable income.

The income tax rate was $40\%$ from $201$ through $204.$

In $204,$ a rate of $38\%$ was enacted for $205,$ and a rate of $36\%$ was enacted for $206$ and the following years.

In $204,$ management predicted that the benefits of only $$224,000$ of the tax loss carryforward were probable of realization in the

carryforward period. Management also estimated that pre$-$tax earnings for $205$ would be no more than $$68,000.$

Actual pre$-$tax earnings in $205$ were $$88,000.$ Management estimated that only $$136,000$ of the tax loss carryforward was

probable of realization.

Pre$-$tax $206$ earnings were $$140,000.$ Management decided that it was highly probable that the full benefit of the remaining tax

loss carryforward would be realized.

Required:

Towers uses a valuation account for its deferred income tax assets. What are the balances in SFP deferred income tax related

accounts for $204,205,$ and $206?$