A reconciliation of Ivanhoe Company's pretax accounting income with its taxable income for 2021, its first year of operations, is as follows: Pretax accounting income Excess tax depreciation Taxable income $4700000 (237000) $4463000 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 Ivanhoe's balance sheet at December 31, 2021, is $55300. $59250. O $47400. O $71100