In December $20$X$2,$ Krueger Corporation collected cash of $$66,000$ and recorded it as Unearned Rent Revenue. The amount will be

earned as follows: $$44,000$ in $20$X$2$ and $$22,000$ in $20$X$3.$ Krueger's pretax financial income is $$400,000$ for $201$ and $$500,000$ for

$20$X$2.$ The tax rate is $20\%$ for all years. What will Krueger report as a Deferred Tax Asset or Deferred Tax Liability at December $31,$

$20$X$2$ with regard to these transactions?

$$4,400$ Deferred Tax Liability

$$8,800$ Deferred Tax Asset

$$8,800$ Deferred Tax Liability

$$4,400$ Deferred Tax Asset