Henrietta's Pine Bakery, during its first year of operation in 2020, provided the following information on their Income Statement: reported depreciation of $525,000 and interest revenue from a Canadian corporation of $ 105,000. For 2020 income tax purposes, Henrietta's CCA of $825,000. The difference in depreciation/CCA will reverse in equal amounts over the next three years. Henrietta's income tax rates are 35% for 2020, 30% for 2021, and 25% for both 2022 and 2023. What amount should be included as the deferred tax liability on Henrietta's December 31, 2020 SFP? Select one: a. $ 90,000 O b. $ 99,000 O c. $ 80,000 O d. $75,000