Cullumber Company deducts insurance expense of $ 177000 for tax purposes in 2021, but the expense is not yet recognized for accounting purposes. In 2022, 2023, and 2024, no insurance expense will be deducted for tax purposes, but $ 59000 of insurance expense will be reported for accounting purposes in each of these years. Cullumber Company has a tax rate of 20% and income taxes payable of $ 158000 at the end of 2021. There were no deferred taxes at the beginning of 2021. What is the amount of the deferred tax liability at the end of 2021?

a. $ 35400

b. $ 0

c. $ 9500

d. $ 31600