5 pts The Company reported the following results for the year ended December 31, 2021, its first year of operations: 2021 Income (per books before income taxes) $ 2,000,000 Taxable income 3.200.000 The disparity between book income and taxable income is attributable to a temporary difference which will reverse in 2012. What should the Company record as a net deferred tax asset or liability for the year ended December 31, 2021. aming that the enacted tax rates in effect are 40% in 2021 and 35% in 2022? $480,000 deferred tax liability $480,000 deferred tax asset $420,000 deferred tax liability $420,000 deferred tax asset