Dwyer Inc. began operations in January 2021. For some property sales, Dwyer recognizes income in the period of sale for financial reporting purposes. However, for income tax purposes, Dwyer recognizes income when it collects cash from the buyer's installment payments In 2021, Dwyer had $679 million in sales of this type. Scheduled collections for these sales are as follows: 2021 2022 2023 2024 2025 $ 65 million 145 million 121 million 172 million 176 million $679 million Assume that Dwyer has a 30% income tax rate and that there were no other differences in income for financial statement and tax purposes. Suppose that, in 2022, legislation revised the income tax rates so that Dwyer would be taxed in 2023 and beyond at 25%, rather than 30% Assume that there were no other differences in income for financial statement and tax purposes. Ignoring operating expenses and additional sales in 2022, what deferred tax liability would Dwyer report in its year-end 2022 balance sheet? (Round your answer to the nearest whole million.) Multiple Choice $139 million. $244 million. $120 million. $117 million