For calendar year 2021. Sheridan Corp.reported depreciation of $1650000 in its income statement. On its 2021 income tax return, Sheridan reported depreciation of $2495000. Sheridan's income statement also included $315000 accrued warranty expense that will be deducted for tax purposes when pald. Sheridas 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: 2022 2023 2024 Dentecation De ce $335000 295000 215.000 5845000 Warranty Expends $65000 105000 145.000 $315000 These were Sheridan's only temporary differences. In Sheridan's 2021 income statement, the deferred portion of its provision for income taxes should be $174000 $106000 $93000 $102500