At the end of 2023, its first year of operations, Bridgeport Corp. prepared the following reconciliation between pre-tax accounting income and taxable income: The estimated lawsuit expense of $745000 will be deductible in 2025 when it is expected to be paid. The instalment sales will be realized at $304000 in each of the next two years. The income tax rate is 30% for all years. The deferred tax liability to be recorded is $182400.$91200.$68850.$41100