For calendar year 2021, Cullumber Corp.reported depreciation of $1720000 in its income statement. On its 2021 income tax return, Cullumber reported depreciation of $2628000. Cullumber's income statement also included $336000 accrued warranty expense that will be deducted for tax purposes when paid. Cullumber's enacted tax rates are 20% for 2021 and 2022, and 15% for 2023 and 2024. The depreciation difference and warranty expense will reverse over the next three years as follows: Depreciation Difference Warranty Expense 2022 $356000 $72000 2023 316000 112000 2024 236000 152000 $908000 $336000 These were Cullumber's only temporary differences. In Cullumber's 2021 income statement, the deferred portion of its provision for income taxes should be O $114400 O $110200. O $100000. O $186600