WCC Corporation has a $$115,000$ net operating loss carryover to $2023$ from a previous year. Assume that it reported

$$78,000$ of taxable income in $2023($before the net operating loss deduction$)$ and $$45,000$ of taxable income in

$2024($before the net operating loss deduction$).$

Note: Leave no answer blank. Enter zero if applicable.

b$.$ What is WCC$\text{'}$s taxable income in $2023$ and $2024($after the net operating loss deduction$),$ assuming the $$115,000$ NOL carryover

originated in $2020$ and WCC elected to forgo the NOL carry back option?