Blue Spruce Corporation recorded warranty accruals as at December 31, 2020 in the amount of $154 800. This reversing difference will cause deductible amounts of $50,700 in 2021. $38,200 in 2022, and $65.900 in 2023. Blue Spruce's accounting income for 2020 is $140,000 and the tax rate is 25% for all years. There are no deferred tax accounts at the beginning of 2020