Wildhorse Corp. sold an investment on an installment basis. The total gain of $73,200 was reported for financial reporting purposes in the period of sale. The company qualifies to use the installment-sales method for tax purposes. The installment period is 3 years; onethird of the sale price is collected in the period of sale. The tax rate was 40% in 2025 , and 20% in 2026 and 2027 . The 20% tax rate was not enacted in law until 2026 . The accounting and tax data for the 3 years is shown below. Calculate cumulative temporary differences for years 2025-2027. (Negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) Calculate deferred tax expense for 2025-2027. Deferred tax Deferred tax Deferred tax for 2025$ for 2026$ for 2027$