Delaware Corp. reported the following results for calendar 2014, its first year of operations: Pre-tax accounting income: $250,000; Taxable income: $400,000. The difference between accounting income and taxable income is due to a temporary difference, which will reverse in 2015. Assuming that the enacted tax rates in effect are 30% in 2014 and 25% in 2015, what amount should Delaware record as the deferred tax asset or liability for calendar 2014?
RECOMMENDED!!ACCOUNTING 3050-Delaware Corp. reported the following results
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