HK Corporation purchased a machine on January 2,2017 , for $4,000,000. The machine has an estimated 5 -year life with no salvage value. The straightline method of depreciation is being used for financial statement purposes and the following MACRS amounts will be deducted for tax purposes: Assuming an income tax rate of 40% for all years, the net deferred tax liability that should be reflected on HK's balance sheet at December 31 , 2018 be a. $225,000 b. $150,000 c. $75,000 d. $200,000