Crane Company reported the following results for the year ended December 31,2020 , its first year of operations: The disparity between book income and taxable income is attributable to a temporary difference, which will reverse in 2021. What should Crane record as a net deferred tax asset or liability for the year ended December 31,2020, assuming that the enacted tax rates in effect are 35% in 2020 and 30% in 2021 ? $337200 deferred tax asset $337200 deferred tax liability $393400 deferred tax liability $393400 deferred tax asset