In Year 1, Clark Company recorded unearned revenue of $100. The revenue will be earned and recorded as $60 in Year 2 and $40 in Year 3. The enacted tax rate is 40% in Year 1, 30% in Year 2, and 20% in Year 3. What will be the amount of the deferred tax asset that Clark records as originating in Year 1.

$40

$24

$26

$20

$30 - not the answer