The following partially completed worksheet contain Kevin Hart Co.'s reconciliation between financial statement income and taxable income for the three years ended April 30, year 3, and additional information. Kevin Hart Co INCOME TAX WORKSHEET For the Three Years Ended April 30, Year 3 April 30, April 30, April 30, Year 1 Year 2 Year 3 Pretax financial $900,000 $1,000,000 $1,200,000 income Permanent 100,000 100,000 100.000 differences Temporary 200.000 100,000 differences 150.000 Taxable income $600.000 $800.000 $950.000 Cumulative temporary differences $200,000 (future $(2) $ 450,000 taxable amounts) Tax rate 20% 25% 30% Deferred $ 75,000 $ 40,000 tax liability $(4) Deferred tax $ (3) expense Current tax $(1) expense The tax rate changes were enacted at the beginning of each tax year and were not known to Kevin Hart at the end of the prior year. Items 1 through 4 represent amounts omitted from the worksheet. For each item, determine the amount omitted from the worksheet. An answer may be used once, more than once, or not at all. Specific audit objective Answer 1. Current tax expense for the year ended April 30, year 1. 2. Cumulative temporary differences at April 30, year 2. 3. Deferred tax expense for the year ended April 30. year 2. 4. Deferred tax liability at April 30, year 3