Cross Company reported the following results for the year ended December 31, 2021, its first year of operations: 2021 Income (per books before income taxes) $ 3332000 Taxable income 4454000 The disparity between book income and taxable income is attributable to a temporary difference which will reverse in 2022. What should Cross record as a net deferred tax asset or liability for the year ended December 31, 2021, assuming that the enacted tax rates in effect are 35% in 2021 and 30% in 2022?

		$392700 deferred tax liability
		$336600 deferred tax asset
		$336600 deferred tax liability
		$336600 deferred tax asset