Dana Corporation has pretax financial income or (loss) equal to taxable income or (loss) from 2016 (its first year of operations) through 2021 as follows: 2016 2017 2018 2019 2020 2021 Income(Loss) 10,000 42,000 48,000 (150,000) 150,000 160,000 Tax Rate 20% 20% 30% 30% 40% 40% Pretax financial income (loss) and taxable income (loss) were the same for all years since Dana has been in business. In recording the benefits of a loss carry forward, assume that it is more likely than not that the related benefits will be realized and that no changes have been made in the 40% enacted tax rate after 2019. As a result of the Tax Cuts and Jobs Act of 2017, what is the amount of deferred tax asset that will be recognized in 2019 assuming there is no valuation allowance? $72,000 $60,000 $126,000 $80,000 $36,000