At the beginning of 2021, Carla Vista Co. purchased an asset for $2150000 with an estimated useful life of 5 years and an estimated salvage value of $157000. For financial reporting purposes the asset is being depreciated using the straight-line method; for tax purposes the double-declining-balance method is being used. Carla Vista Co.s tax rate is 20% for 2021 and all future years. At the end of 2021, which of the following deferred tax accounts and balances is reported on Carla Vistas balance sheet?

Account

Balance

Deferred tax liability

$92280

Deferred tax asset

$79720

Deferred tax liability

$79720

Deferred tax asset

$9228