Ivanhoe Corporation has a deferred tax asset at December $31,2026$ of $$210000$ due to the recognition of potential tax benefits of an operating loss carryforward. The enacted tax rates are as follows: $30\%$ for $2023-2025$;$25\%$ for $2026$ ; and $20\%$ for $2027$ and thereafter. Assuming that management expects that only $50\%$ of the related benefits will be realized, a valuation account should be established in the amount of

$$36750.$

$$31500.$

$$105000.$

$$42000.$