I just watched yaeger portion of deferred taxes to help us both with this distinguishment.

Since the question states there are no deferred income taxes for any year then the only income tax expense you can have is current income tax expense which is your Total income tax expense for 2008.

Total income tax expense= current tax expense plus deferre portion.  Since question states no taxes were deferred we can only have current income tax expense.

your calculation is correct based on the question I just watched on the video. $240,000= $800,000 x .30

yes because the 120,000 that had been deferred would be part of Total Income tax expense= current + deferred.

so 240+ 120= 360.

Phil Yaeger tied down this deferred tax module very well if you have access to it. I never understood it well before he taught it and Becker was confusing as *&^$