Goldstick Co. started operations in 2020 (last year) and the reconciliation between accounting income and taxable income for 2020 and 2021 shows: 2020 2021 $200,000 $300,000 Accounting income Temporary differences Taxable income 80,000 (20,000) $280,000 $280,000 The tax rate for 2020 and 2021 was 25%. In December 2021 a new 20% tax rate was enacted for future years beginning in 2022. QUESTION What amount would be shown on the December 31, 2021 (this year) balance sheet for deferred tax? Select one a Deferred tax liability for $4,000 b Deferred tax liability for $12,000 Deferred tax asset for $12,000 . Od Deferred tax asset for $15.000