Crane, Inc. had pre-tax accounting income of $2600000 and a tax rate of 20% in 2021, Its first year of operations. During 2021 the company had the following transactions: $95000 $119000 Received rent from Jane, Co. for 2022 Municipal bond income Depreciation for tax purposes in excess of book depreciation Installment sales profit to be taxed in 2022 $59000 $361000 At the end of 2021, which of the followink deferred tax accounts and balances exist at December 31, 2021? Account Balance Deferred tax Ilability $30800 Deferred tax asset $19000 Deferred tax liability $19000 w