3. On January 1, 2020, Wings Inc. purchased a machine for $ 270,000, which will be depreciated $ 27,000 annually for book purposes. For income tax reporting, the asset is a Class 8 asset with a CCA rate of 20%, subject to the half year rule for 2020 (i.e. 10% CCA for 2020). Assume a present and future enacted income tax rate of 30%. What amount should be added to Wings' deferred tax liability for the difference between depreciation and CCA at December 31, 2020? a) S 16,200 b) $ 9,000 c) S 8.100 d) SO |