During its first year of operations a company recorded accrued expenses totaling $250,000 for book purposes. For tax purposes, $100,000 of the expenses are deductible during the first year of operations and $150,000 are deductible during the second year of operations. The income tax rate for both years is 21%. The balance sheet at the end of the first year of operations will report a deferred tax:

liability of $31,500

asset of $100,000

asset of $31,500

asset of $21,000