6 A reconciliation of Bennett Company's pretax accounting income with its taxable income for 2021, its first year of operations, is as follows: Pretax book income Excess tax depreciation Taxable income $4,500,000 225,000 $4.275.000 The excess tax depreciation will result in equal net taxable amounts in each of the next three years. Enacted tax rates are 30% in 2021, 25% in 2022 and 2023, and 20% in 2024. The total deferred tax liability to be reported on Bennett's balance sheet on December 31, 2021. OA $52.500 OK $56.250 Oc$45,000 O 500