I KNOW THE ANSWER IS B 2250, but I don't understand how they got 2250. Can someone PLEASE EXPLAIN HOW THEY GOT 2250 WITH NUMBERS AND EXPLANATIONS? I can't rate you if you just tell me the answer is B, since I already know that.

White Company owns 60% of Cody Company. Separate tax returns are required. For 2012, White's operating income (excluding taxes and any income from Cody) was $300,000 while Cody reported a pretax income of $125,000. During the period, Cody paid a total of $25,000 in cash dividends; $15,000 (60%) to White and $10,000 to the non-controlling interest. White paid dividends of $180,000. The income tax rate for both companies is 30%. Compute White's deferred income taxes for 2013.

A.

$6,000.

B.

$2,250.

C.

$3,150.

D.

$11,250.

E.

$21,000.