Ivanhoe Company reported the following results for the year ended December 31, 2021, its first year of operations: Income (per books before income taxes) Taxable income 2021 $2098000 3300000 The disparity between book income and taxable income is attributable to a temporary difference which will reverse in 2022. What should Ivanhoe record as a net deferred tax asset or liability for the year ended December 31, 2021, assuming that the enacted tax rates in effect are 30% in 2021 and 25% in 2022? $300500 deferred tax asset $300500 deferred tax liability $360600 deferred tax liability $360600 deferred tax asset