Carla Vista Corporation reported $195000 in revenues in its 2021 financial statements, of which $61000 will not be included in the tax return until 2022. The enacted tax rate is 30% for 2021 and 25% for 2022. What amount should Carla Vista report for deferred income tax liability in its balance sheet at December 31, 2021?

$58500

$15250

$48750

$18300