In 2021, a company made a payment for an insurance policy. The insurance policy covers the year of 2022. . (Enter 1, 2, 3, or 4 that represents the correct answer). At the end of 2021, as a result of this transaction, the company will 1. record a deferred tax asset. 2. record a deferred tax liability. 3. have a permanent difference in pretax financial income and taxable income for 2021. 4. have no differences in pretax financial income and taxable income for 2021