In 2018, Isaac had $600 million in sales of this type. Scheduled collections for these sales are as follows: 2018 2019 2020 2021 2022 S 100 million 100 million 100 million 100 million 100 million S 500 million Assume that Isaac has a 30% income tax rate and that there were no other differences in income for financial statement and tax purposes. Suppose that, in 2019, legislation revised the income tax rates so that Isaac would be taxed in 2020 and beyond at 35%, rather than 30%. Assume that there were no other differences in income for financial statement and tax purposes. Ignoring operating expenses and additional sales in 2019, what deferred tax liability would Isaac report in its year-end 2019 balance sheet? A) $105 million. B) $60 million. C) $90 million. D) $120 million