At the beginning of 2021; Sheridan, Inc. had a deferred tax asset of $16500 and a deferred tax liability of $26500. Pre-tax accounting income for 2021 was $1430000 and the enacted tax rate is 20%. The following items are included in Sheridan's pre-tax income: Interest income from municipal bonds $113000 Accrued warranty costs, estimated to be paid in 2022 $253000 Operating loss carryforward $183000 Installment sales profit, will be taxed in 2022 $123000 Prepaid rent expense, will be used in 2022 $56500 The ending balance in Sheridan, Inc.'s deferred tax liability at December 31, 2021 is O $24600 O $65900 O $75200 O $35900