Fisk. Inc., purchased $600.000 of construction equipment on January1, 2019. The equipment is being depreciated on a straight-line basis over six years with no expected salvage value. MACRS depreciation is being used on the firm's tax returns. At December 31, 2021, the equipment's book value is $300.000 and its tax basis is $173.000 (this is Fisk's only temporary difference). Over the next three years. straight-line depreciation will exceed MACRS depreciation by $31,000 in 2022. $31,000 in 2023. and $65,000 in 2024. Assume that the income tax rate in effect for all years is 25%.

a. What amount of deferred tax liability should appear in Fisk's December 31, 2021. balance sheet'?

b. What amount of deferred tax liability should appear in Fisk's December 31. 2022. balance sheet?

c. What amount of deferred tax liability should appear in Fisk's December 31, 2023, balance sheet?

d. Where should the deferred tax liability accounts he classified in Fisk's balance sheets?