$1$ In its $2024$ income statement, Cohen Corp. reported depreciation of $$3,700,000$ and interest revenue on municipal obligations of $$700,000.$

$2$ Cohen reported depreciation of $$5,500,000$ on its $2024$ income tax return. The difference in depreciation is the only temporary difference, $3$ and it will reverse equally over the next three years. Cohen's enacted income tax rates are $25\%$ for $2024,20\%$ for $2025,$ and $15\%$ for $2026$

$4$ and $2027.$ What amount should be reported as a deferred income tax liability in Hertz's $12/31/24$ balance sheet?

a$.$ $$300,000$

b$.$ $$450,000$

c$.$ $$500,000$

d$.$ $$625,000$