Assume that Tyre Distributors Inc. prepared the following journal entry on December 31, 2021 relating to a 2021 timing (temporary) difference:     DR     Income tax expense- future                 $29,000     CR            Future income tax liability                                   $29,000 They provide you with the following additional information for 2021:  - the tax rate was 25% in 2021 and prior years and the tax rate enacted in 2021 for 2022 and future years is 20%;  - accounting income in 2021 was $700,000;  - on December 31, 2020 the deferred tax liability was $100,000.  The total tax expense (future plus current tax) for 2021 will be     Select one: a. $169,000. b. $140,000. c. $135,000. d. $147,750. e. None of the above.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Assume that Tyre Distributors Inc. prepared the following journal entry on December 31, 2021 relating to a 2021 timing (temporary) difference:

    DR     Income tax expense- future                 $29,000

    CR            Future income tax liability                                   $29,000

They provide you with the following additional information for 2021:

 - the tax rate was 25% in 2021 and prior years and the tax rate enacted in 2021 for 2022 and future years is 20%;

 - accounting income in 2021 was $700,000;

 - on December 31, 2020 the deferred tax liability was $100,000.

 The total tax expense (future plus current tax) for 2021 will be

 

 

Select one:
a.
$169,000.
b.
$140,000.
c.
$135,000.
d.
$147,750.
e.
None of the above.
 
 Assume for this question only that Tyre Distributors Inc. had current income tax payable in 2021 of $80,000 and there was also a permanent difference in computing taxable income for disallowed meals and entertainment expenses of $32,000. Other facts remain the same as Question 47.

How much was the accounting income or loss for 2021?


 

 

Select one:
a.
$433,000.
b.
$465,000.
c.
$288,000.
d.
$207,000.
e.
None of the above.
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