Two independent situations are described below. Each involves future deductible amounts and/or future taxable amounts produced by temporary differences: 2 410 790 20 60 Taxable income Future deductible amounts Future taxable amounts Balance(s) at the beginning of the year: 10 70 Deferred tax asset 12 25 Deferred tax liability 27 16 The current year tax rate is 20%. Recent tax legislation will change the tax rate from the current 20% to 25% beginning next year. Use brackets () or a minus sign to denote a credit for the changes. Please complete the following table (don't round): 1 2 Deferred tax asset - change Deferred tax liability - change Income tax expense