3. Lehman Corporation purchased a machine on January 2, 2011, for $2,000,000. The machine has an estimated 5-year life with no salvage value. The straight-line method of depreciation is being used for financial statement purposes and the following MACRS amounts will be deducted for tax purposes: 2011 $400,000 2014 $230,000 2012 640,000 2015 230,000 2013 384,000 2016 116,000 Assuming an income tax rate of 30% for all years, the net deferred tax liability that should be reflected on Lehman's balance sheet at December 31, 2012, should be Deferred Tax Liability Current Noncurrent a. $0 $72,000 b. $4,800 $67,200 c. $67,200 $4,800 d. $72,000 $0