Use the following information to answer the next 3 clues.

*Need help with only 30 and 32

At the endow 2021, ABC paid $81,000 in advance for the 3-year lease of a building during years 2022-2024. Taxable income in 2021 is $302,570 and the tax rate applicable to all years is 30%.

30. Pretax accounting income in 2021 is _____.

31. Tax expense in 2021 is _____.

32. The balance of the associated deferred tax account at the end of 2022 is _____.