In 2021, Isaac had $684 million in sales of this type. Scheduled collections for these sales are as follows: 2021 $ 66 million 2022 146 million 2023 122 million 2024 173 million 2025 177 million $684 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 2022, legislation revised the income tax rates so that Isaac would be taxed in 2023 and beyond at 25%, 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 2022, what deferred tax liability would Isaac report in its year-end 2022 balance sheet? (Round your answer to the nearest whole million.) Multiple Choice $121 million. $239 million. $135 million. $118 million.