at december 31, dorr, inc., has a net operating loss carryforward of $90,000 available to offset future taxable income. at this date, dorr has temporary differences that will result in taxable amounts of $60,000 during the operating loss carryforward period. the company has sufficient positive evidence to support an assumption that the benefits of the carryforward will be realized in the near future. assuming a present and future enacted income tax rate of 30%, what amount of the tax benefit of the operating loss carryforward should be recognized in the income statement for the year ended december 31?