Use the following information to answer the next 3 clues. At the end of 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 33. In its first year of operations, ABC created a DTA of $543,118. ABC determines that it is more likely than not that only 35% of the DTA will be realized. In creating a valuation allowance for the DTA, net income decreases by 34. ABC has pretax accounting income of $30,640. ABC's depreciation for tax purposes was $32,540 while depreciation for financial reporting was $12,890. ABC accrued warranty expense of $19,770 while cash paid to honor existing warranties totaled $15,470. Taxable income is