Cunningham, Inc. reported pretax financial income of $1,200,000 in 2022, and made no income tax payments during the year. Included in pretax financial income is $15,000 of interest revenue from tax-free municipal bonds. The tax rate for all years is 21%. On its December 31, 2022 balance sheet, Cunningham will report $248,850 of income taxes payable and a deferred tax liability of $3,150. $248,850 of income taxes payable and a deferred tax asset of $3,150. $248,850 of income taxes payable and no deferred tax asset or liability. $252,000 of income taxes payable and a deferred tax asset of $3,150. $252,000 of income taxes payable and no deferred tax asset or liability. $252,000 of income taxes payable and a deferred tax liability of $3,150