In 2021, a company received advance payments from the customers. The company will perform the service 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.