For calendar year 2021, Sunland Corp. reported depreciation of $1540000 in its income statement. On its 2021 income tax return, Sunland reported depreciation of $2286000. Sunland's income statement also included $282000 accrued warranty expense that wi be deducted for tax purposes when paid. Sunland'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: These were Sunland's only temporary differences. In Sunland's 2021 income statement, the deferred portion of its provision for income taxes should be $92800. $154200. $90400. $82000