For its first year of operations, Tringali Corporation's reconciliation of pretax accounting income to taxable income is as follows: Pretax accounting income $ 300,000 Permanent difference (15,000) Temporary difference-depreciation Taxable income 285,000 (20,000) $ 265.000 Tringali's tax rate is 25%. Assume that no estimated taxes have been paid. What should Tringali report as its deferred tax liability (DTL) as of the end of its first year of operations? 1.A) $35,000. 2.B) $20,000. 3. C) $8,750 4. D) $5,000. OA OB