Current Attempt in Progress

Sandhill Corporation reported $$208000$ in revenues in its $2025$ financial statements, of which $$74000$ will not be included in the tax

return until $2026.$ The enacted tax rate is $30\%$ for $2025$ and $25\%$ for $2026.$ What amount should Sandhill report for deferred income

tax liability in its balance sheet at December $31,2025?$

$$33500$

$$22200$

$$18500$

$$40200$