For calendar year 2012, Kane Corp. reported depreciation of $1,200,000 in its income statement. On its 2012 income tax return, Kane reported depreciation of $1,800,000. Kane's income statement also included $225,000 accrued warranty expense that will be deducted for tax purposes when paid. Kane's enacted tax rates are 30% for 2012 and 2013, and 24% for 2014 and 2015. The depreciation difference and warranty expense will reverse over the next three years as follows: Depreciation Difference Warranty Expense 2013 $240,000 $ 45,000 2014 210,000 75,000 2015 150,000 105,000 $600,000 $225,000 These were Kane's only temporary differences. In Kane's 2012 income statement, the deferred portion of its provision for income taxes should be A) $200,700. B) $112,500. C) $101,700. D) $109,800