Trigger Point Corp., a private corporation which follows ASPE, is in the process of preparing its financial statements for its second year of operations ending December 31, 2020. Pertinent information follows: . Accounting income before tax is $1,500,000. Depreciation on property, plant and equipment (PPE) in the books is $150,000 and CCA claimed will be $250,000. At the beginning of the year, the book value of the PPE was $1,200,000. The company sells a product with a 2-year warranty. The estimated warranty cost is $100 per unit. At the beginning of 2020, the balance in the warranty liability account was $400,000. During 2020, the company sold 5,000 units of the product and paid out $200,000 in warranty costs. It expects that the adjusted warranty liability balance at the end of 2020 to be spent evenly over 2021 and 2022. At the end of 2019, the company also expected the adjusted warranty liability amount to be paid evenly over 2020 and 2021. The beginning balance of the future income tax liability account related to the PPE was $60,000. The beginning balance of the future income tax asset account related to the warranty was $160,000. The accounting income before tax included $50,000 in entertainment expenses of which only 50% can be deducted for income tax purposes. At the beginning of 2020, the enacted income tax rate went down from 40% to 35% On December 31, 2020 the company received three years advance rent income (for 2021 through 2023) of $90,000 which was recorded as unearned revenue for book purposes but which must be reported as 2020 revenue for income tax purposes d. What are the amounts and the SFP classifications of the future income tax asset and liability accounts at December 31, 2020? w