uarts of this question except when asked about the effect of reportineunder IF Rs in part ad Accounting income (loss) and taxable income (loss) wernt the same for all vears since Oriole began business. The tax rates froen 2021 to 2024 were enacted in 2021 . Asciarse Oriole follo parts of this question, eacept when asked about the effect of reporting under iFRS in part (b): (Fo record future benchit from los carntorward? (Torecord current tak copense) (To fecordfuture tax experise) (To record income taxes)