Isaac Inc. began operations in January 2021. For some property sales, Isaac recognizes income in the period of sale for financial reporting purposes. However, for income tax purposes, Isaac recognizes income when it collects cash from the buyer's installment payments. In 2021, Isaac had $663 million in sales of this type. Scheduled collections for these sales are as follows: 2021 2022 2023 2024 2025 $ 74 million 126 million 137 million 171 million 155 million $663 million Assume that Isaac has a 25% income tax rate and that there were no other differences in income for financial statement and tax purposes. Ignoring operating expenses and additional sales in 2022, what deferred tax liability would Isaac report in its year end 2022 balance sheet? (Round your answer to the nearest whole million.) Multiple Choice $56 million