In the second quarter of the year 20X1, Diambo Solutions requires an income tax provision of $12,500. The updated estimated effective annual tax rate is 25%. $5,000 of the second-quarter income of $50,000 is due to a temporary difference in which accounting income is higher than tax income. What is the amount credited to deferred tax liability?  $5,000 $1,250 $12,500 $3,125