during its first three years of operations a company reported pre-tax book income of $1,000,000 in year 1, ($1,800,000) in year 2, and $3,000,000 in year 3. the income tax rate applicable to each of the years was 21%. assume that there weren't any temporary differences and a valuation allowance was not necessary. what amount of income tax expense was reported by the company in year 3 with respect to the net operating loss carryforward