At the end of 2020, its first year of operations, Rinaldo Corp. prepared the following reconciliation between pre-tax accounting income and taxable income:

Pre-tax accounting income$300,000Estimated lawsuit expense750,000Instalment sales(600,000)

Taxable income$450,000

The estimated lawsuit expense of $750,000 will be deductible in 2022 when it is expected to be paid. The instalment sales will be realized at $300,000 in each of the next two years. The income tax rate is 30% for all years. The deferred tax asset to be recorded is

$225,000.

$0.

$45,000.

$90,000.