In 2021. Squrrel Corp recorded book income of $185,000, it has one temporary dfference whach relates to a $60,000 warranty oxpense that is recorded for book 4 iposes, and no permanent differences Squined anticipates satisfying ths lablity equally over the following two yeas. The current enocted tax rate is 37%. The enacted tax rates for the foliowny years are 2021:27%,2022.32%,2023:27% and 2024:37%, respectivey. Under US GAAP, what deferned tax amount should Squnel Corp. record tor thin temporary ditlerence? A. $16,200 B. $17,700 C. $19,200 D. $20,700