During 2021, GME Corp. reported a depreciation expense of $800,000 on its income statement. On its 2021 income tax return, GME claimed CCA of $1,200,000. Also included in the 2021 income statement was $150,000 in accrued warranty expense. This will be deducted for tax purposes when paid. GME's income tax rates are 30% for 2021 and 2022, and 24% for 2023 and 2024. Over the next 3 years, the depreciation difference and warranty expense will reverse as follows: || 2022 - Depreciation Difference $160,000 / Warranty Expense - $30,000 || 2023 - Depreciation Difference $140,000 / Warranty Expense - $50,000 || 2024 - Depreciation Difference $100,000 / Warranty Expense - $ 70,000 || These are GME's only "reversible" differences. As of Dec 31, 2021, GME's deferred tax liability should be: O $75,000 $133,800 O $67,800 0 $73,200