Analysis of the assets and liabilities of Marie Corp. on December 31, 2011, disclosed assets with a tax basis of $1,000,000 and a book basis of $1,300,000. There was no difference in the liability basis. The difference in asset basis arose from temporary differences that would reverse in the following years: 2012 ............................ $80,000 2013 ............................ 70,000 2014 ............................ 72,000 2015 ............................ 40,000 2016 ............................ 38,000 The enacted tax rates are 30 percent for the years 2011-2014 and 35 percent for 2015-2018. The total deferred tax liability on December 31, 2011, should be A) $105,000. B) $93,900. C) $90,000. D) $69,000