The Smith Company, a C Corporation, in 2021 has a loss of $200,000. During 2022, 2023, 2024, and 2025, the company experienced the following:

2022 - income of $120,000

2023 - income of $50,000

2024 - loss of $20,000

2025 - income of $200,000

Determine the taxes paid/refunded in each year, 2021, 2022, 2023, 2024, and 2025. Assume the income tax rate for all years is a 21% flat tax rate on all income levels.