Sandoval company operates in a country in which distributed profits are taxed at 25 percent and undistributed profits are taxed at 30 percent. in year 1, sandoval generated pretax profit of $100,000 and paid $20,000 in dividends from its year 1 earnings. in year 2, sandoval generated pretax profit of $120,000 and paid dividends of $40,000 from its year 1 earnings. what amounts should sandoval recognize as current tax expense in years 1 and 2, respectively?