2. [Tax] Pop Corporation uses the equity method to account for its 25% investment in Son Corporation. During 2016, Pop received dividends of $60,000 from Son and recorded $360,000 as its equity in the earnings of Son. Additional information follows:

■ The dividends received from Son are eligible for the 80 percent dividends-received deduction.

■ There are no other temporary differences.

■ Enacted income tax rates are 30 percent for 2016 and thereafter.

In its December 31, 2016, balance sheet, what amount should Pop report for deferred income tax liability?

a $18,000 b $21,600 c $90,000 d $108,000