The po.pous boys Corporation has the following taxable income distribution as it faces a flat 40 percent rate:

Year 1 $10,000,000

Year 2 $21,000,000

Year 3 $12,000,000

Year 4 $ 7,000,000

Year 5 $32,000,000

Year 6 $14,000,000

Year 7 $ 11,000,000

Year 8 $ 13,000,000

Calculate the company's tax liabilities for the years and any possible refunds from the treasury department