Table:
0
A
B
C
1
2019
2018
2
Federal income tax benefit (expense) attributable to:        
3
Current operations 
$848,000
$(48,000)
4
Acquisition costs  
(143,000)
-
5
Change in fair value of contingent consideration  
(133,000)
-
6
Other permanent items  
29,000
(36,000)
7
Deferred Adjustment  
(913,000)
-
8
Valuation allowance  
1,209,960
84,000
9
Net provision for federal income tax 
$897,960
$-

Questions and formulas:
Question: What is the percentage change in valuation allowance in 2019 compared to 2018?
Formula: (B8 - C8)/C8 
Formula2: (B8 - C8)/C8 
Level: Calculation
Question: What is the ratio of total federal income tax benefit to total expenses in 2019?
Formula: (B3+B6+B8)/(B4+B5+B7)
Formula2: (B3+B6+B8)/(B4+B5+B7)
Level: Calculation
Question: What is the average of current operations from 2018 to 2019?
Formula: (B3+C3)/2
Formula2: (B3+C3)/2
Level: Calculation