Fuji Corporation had the following information for 2020 (first year of business) and 2021.

Losses are applied in order of first expiration, and it is probable that losses carried forward will be used in the allowable future.

	2020	2021
Taxable income (loss)	40,000	(75,000)
Tax rate (not known before each year)	18%	22%

What amount would be recorded to a DIT Asset LCF in 2021?

	16,500
	None, tax losses are only recorded against current taxes.
	8,800
	13,500
	7,700