There were no actuarial gains or losses at January 1,2025. The average remaining service life of employees is 10 years. The amortization of Other Comprehensive Loss for 2026 is $31620. $61800. $42870. $0. In its 2025 income statement, Ivanhoe Corp. reported depreciation of $3900000 and interest revenue on municipal obligations of $722000. Ivanhoe reported depreciation of $5760000 on its 2025 income tax return. The difference in depreciation is the only temporary difference, and it will reverse equally over the next 3 years. Ivanhoe's enacted income tax rates are 25% for 2025,20% for 2026, and 15\% for 2027 and 2028. What amount should be reported as a deferred income tax liability in Ivanhoe's December 31 , 2025 balance sheet? $310000 $645500 $516400 $476700 Sheridan Corporation began operations in 2023. There have been no permanent or temporary differences to account for since the inception of the business. The following data are available: In 2025 , Sheridan had an operating loss of $2730000. What amount of income tax benefits should be reported on the 2025 income statement due to this loss assuming that it uses the carryback provision? $819000$931500$835500$546000