14) in its year 5 income statement, Dorr Corp. reported depreciation of $160.000. Dorr reported depreciation of $220,000 on its Year 5 income tax return. The difference in depreciation is the only temporary difference, and it will reverse equally over the next 3 years.Assume that the enacted income tax rates are 35% for Year 5, 30% for Year 6, and 25% for Year 7 and Year 8. What amount should be included in the deferred income tax ability in Dorrs December 31, Year5, balance sheet?

$15,000

$18,000

$21,000

$16,000