Table:
0
A
B
C
D
E
1
Year Ended
Balance at Beginning of Year
Income Tax Expense (Benefit)
Reversal for State NOL Expiration and Utilization
Balance at End of Year
2
September 30, 2019
$104,858
$10,448
$(68,292)
$47,014
3
September 30, 2018
159,154
79,377
(133,673)
104,858
4
September 30, 2017
322,404
(32,154)
(131,096)
159,154
5

Questions and formulas:
Question: What is the percentage change in the income tax expense from 2018 to 2019?
Formula: (C2-C3)/C3
Formula2: (C2-C3)/C3
Level: Calculation