At the beginning of 2021, Carla Vista Co. purchased an asset for $1550000 with an estimated useful life of 5 years and an estimated salvage value of $145000. 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 Vista's balance sheet? Account Balance O Deferred tax liability $56200 Deferred tax asset $56200 Deferred tax liability $67800 Deferred tax asset $67800