Ivanhoe Corporation purchased a machine on January 2, 2017, for $4200000. The machine has an estimated 5-year life with no salvage value. The straight-line method of depreciation is being used for financial statement purposes and the following MACRS amounts will be deducted for tax purposes:

2017 $840000 2020 $483000

2018 1344000 2021 483000

2019 806400 2022 243600

Assuming an income tax rate of 40% for all years, the net deferred tax liability that should be reflected on Ivanhoe's balance sheet at December 31, 2018, be

A. $142800

B. $13440

C. $0

D. $201600