Greta Corp. reported the following results for calendar Y3, its first year of operations: Pre-tax accounting income $250,000 Taxable income 400,000 The difference between accounting income and taxable income is due to a temporary difference, which will reverse in Y4. Assuming that the enacted tax rates in effect are 30% in Y3 and 25% in Y4, what amount should Greta record as the deferred tax asset or liability for calendar Y3? Question 3 options: $37,500 deferred tax liability $37,500 deferred tax asset $45,000 deferred tax liability $45,000 deferred tax asset