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38. Assume the President signs a stimulus package permitting businesses to expense S250,000 of equipment purchases in the current tax year, provided total equipment purchases do not exceed S750,000. Assume the ABC corporation purchased a machine for $500,000 during the qualifying time period. The machine has a 7-year MACRS life and a 10-year straight line write-off for financial accounting purposes. What is the deferred tax liability balance for Years 1,5, and 9, assuming a 35-percent marginal tax rate? What is the journal entry to record the deferred tax benefit in Years 1,5 and 9? Assume a discount rate of 10 percent, what is the NPV of the tax savings from the additional Year write off