Use the following to answer questions
Figure: Determining Surplus 3 
-(Figure: Determining Surplus 3)In the graph,producer surplus is $280.
Definitions:
Deferred Tax Asset
A tax benefit that arises from temporary differences between the tax and accounting treatment of assets and liabilities, to be utilized in future periods.
Income Taxes Payable
This account reflects the amount of income taxes a company owes to the government but has not yet paid, representing a liability on the balance sheet.
Income Tax Expense
The cost incurred by businesses or individuals due to earnings, calculated according to government tax rates and laws.
Pretax Financial Income
The income of a company before taxes have been deducted, commonly used in the context of reporting and financial analysis.
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