is it correct? if not please correct. thanks (the answer 51,500 deferred liability was wrong btw)

For the year ended December 31 , Year 1 , Health Company reported a $300,000 warranty expense in its income statement. The expense was based on actual warranty costs of $60,000 in Year 1 and expected warranty costs of $70,000 in Year 2, $80,000 in Year 3, and $90,000 in Year 4. Tax rates in effect are 20% for Year 1 and Year 2, and 15% for Year 3 and beyond. At December 31 , Year 1 , this difference will yield a $39,500 Deferred Tax Liability $48,000 Deferred Tax Asset $51,500 Deferred Tax Liability \$51,500 Deferred Tax Asset \$60,000 Deferred Tax Liability $48,000 Deferred Tax Liability $60,000 Deferred Tax Asset $39,500 Deferred Tax Asset