At the beginning of 2018; Dot, Inc. had a deferred tax asset of $20,000 and a deferred tax liability of $30,000. Pre-tax accounting income for 2018 was $1,500,000 and the enacted tax rate is 40%. The following items are included in Dots pre-tax income:Interest income from municipalbonds$120,000Accrued warranty costs, estimated to be paid in 2019$260,000Operating loss carryforward$190,000Installment sales profit, will be taxed in 2019$130,000Prepaid rent expense, will be used in 2019$60,000

The ending balance in Dot, Incs deferred tax liability at December 31, 2018 is a. $46,000b. $76,000 c.$52,000 d.$156,000