A) Sarasota Corp. follows IFRS and began operations in 2017 and reported accounting income of $289,000 for the year. Sarasotas CCA exceeded its book depreciation by $46,500. Sarasotas tax rate for 2017 and years thereafter is 30%. In its December 31, 2017 statement of financial position, what amount of deferred tax liability should be reported?

B) At December 31, 2017, Blue Spruce Inc. owned equipment that had a book value of $174,000 and a tax base of $133,000 due to the use of different depreciation methods for accounting and tax purposes. The enacted tax rate is 30%. Calculate the amount that Blue Spruce should report as a deferred tax liability at December 31, 2017.