For the current year, a company reported the following:

Income tax payable of $$64,500$

Pretax accounting income of $$280,000$

Increase in deferred tax liabilities of $$7,800$

Decrease in deferred tax assets of $$27,300$

Tax rate of $30\%$

What is the deferred portion of income tax expense?

$$99,600$

$$29,400$

$$35,100$

$$75,030$

$$38,610$