Enacted Tax Rates Collection of Income

$202335\%$ $$130000$

$202430\%188000$

$202530\%272000$

$202625\%337000$

Cullumber Inc. uses the accrual method of accounting for financial reporting purposes and the instalment method of accounting for income tax purposes. Instalment income of $$927000$ will be collected in the following years when the enacted tax rates are:

The instalment income is Cullumber's only reversible difference. What amount should be included as the deferred tax liability on its December $31,2023$ SFP$?$

Select the following options:

$$241050$

$$222250$

$$306500$

$$252900$