The pretax accounting income $($or loss$)$ for Brown Corp are as follows:

$2018(45,000)$

$2019(39,000)$

$2020220,000$

Pretax accounting income $($or loss$)$ and taxable income $($loss$)$ were the same for all years involved. Assume a $25\%$ tax rate for all years. What should be the amount of DTA or DTL recognized in $2018$ and $2019$ due to the losses?

Group of answer choices

$$55,000$ and $$5,000$

$$27,200$ and $$25,000$

$$9,860$ and $$12,250$

$$11,250$ and $$9,750$