At the end of 2023, its first year of operations, Culver Corp. prepared the following reconciliation between pre-tax accounting income and taxable income: The estimated lawsuit expense of $638000 will be deductible in 2025 when it is expected to be paid. The instalment sales will be realized at $372500 in each of the next two years. The income tax rate is 30% for all years. The net deferred tax liability to be recorded is $223500. $32100. $95700. $0