At the beginning of 2021; Sunland, Inc. had a deferred tax asset of $23000 and a deferred tax liability of $33000. Pre-tax accounting income for 2021 was $1560000 and the enacted tax rate is 20%. The following items are included in Sunlands pre-tax income: Interest income from municipal bonds $126000 Accrued warranty costs, estimated to be paid in 2022 $266000 Operating loss carryforward $196000 Installment sales profit, will be taxed in 2022 $136000 Prepaid rent expense, will be used in 2022 $63000 Which of the following is required to adjust Sunland, Inc.s deferred tax asset to its correct balance at December 31, 2021?