Thanks for your questions. The answers are:
1. the establishment of a deferred tax asset.
2. value its own liabilities at fair value.
3. a debit to Held-to-Maturity Securities at $315,000.
4. As construction in process in the current asset section of the balance sheet.
5. it is more likely than not that the tax position will be sustained upon audit.
6. status relative to the projected benefit obligation.
7. any discount or premium is not amortized.
Hope this helps!