The following partially completed worksheet contain Lane Co.'s reconciliation between financial statement income and taxable income for the three years ended April 30, year 3, and additional information. Lane Co INCOME TAX WORKSHEET For the Three Years Ended April 30, Year 3 April 30, Year 1 April 30, Year 2 April 30, Year 3 Pretax financial income $900,000 $1,000,000 $1,200,000 Permanent differences 100,000 100,000 100,000 Temporary differences 200,000 100,000 150,000 Taxable income $600,000 $800,000 $950,000 Cumulative temporary differences (future taxable amounts) $200,000 $(2) $ 450,000 Tax rate 20% 25% 30% Deferred tax liability $ 40,000 $ 75,000 $ (4) Deferred tax expense -- $ (3) -- Current tax expense $ (1) -- -- The tax rate changes were enacted at the beginning of each tax year and were not known to Lane 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.