Reliable corp. had a pretax accounting income of $30 million this year. this included the collection of $40 million of life insurance proceeds when several key executives died in a plane crash. temporary differences for the current year netted out to zero. reliable has had a 40% tax rate and taxable income of $120 million over the previous two years and plans to elect a net operating loss carryback for tax purposes. in the current year financial statements, reliable would report: