8. Consider the following data set: Item purchased January 2, 2021: cost $60.000: useful life 4 years: depreciation for accounting $15.000 yearly Depreciation for tax purposes in 2021. 560,000: Annual pretax income $100.000, based on income before tax and depreciation of S120 each year Tax rate, 25. The deferred tax liability the end of year four is a. 560,000 b. 540,000 c. $15.000 d. 50 e, none of the above