In 2021, a company performed service for the customers. It will receive payments from the customers in 2022. At the end of 2021, as a result of this transaction, the company will -- (Enter 1, 2, 3, or 4 that represents the correct answer). 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