IL Interpreting the income tax footnote (6 points) Use the following to answer the question that folloas In its 2018l report to shareholders, Bemie c. disclosed the following information about income taxes. A reconciliation of income taxes computed at the United States federal statutory income tax rate (35%) to the provision (benefit) for income taxes reflected in the Consolidated Statement of Operations for the years ended December 31, 2018, 2017,2016, is as Sollows( in millions): 2018 2017 2016 Provision (beseit) for inceme taxes at United States federal statutory fade o 35 S5.2 5(4.9 S13) Stane atd local incomees net of federal income ax ben4.) (4.3) 3.9 Taxes en foregn iscne whichffer Bos the United States statutoey sate 2.5) 0.7 Lesses with so tax benefit Benet ed foeeign sales 0.3) 05 (3.2 7.5) The significant components of the net deferred tax assets at December 3, 2018 and 2017 were as follows (S in millions): Deferred Tas Assets Net operating less carryforwards 139.0 incentive discouts lnvestory valuation reserves Postretirement benefs 74.1 718 Valuation alowace Tetal desersed ax assets Tax over book depreciation Tax over beck anertization of patent Total defersed tax liab lities 38.4 Net defersed tax assets . Why are the depreciation and patent amorization listed as deserred tax liabilities