Kost Kutters provides its customers with a loyalty reward free haircut after the customer has purchased eleven (11) haircuts. For GAAP purposes, the loyalty reward haircut is a liability to Kost Kutters because it represents a future cash outflow related to revenue recognized in the past. Further assume that for federal tax purposes, this liability is NOT tax deductible until the reward is used by the customer. Assume Kost Kutter's tax rate is 21%. During the fiscal year 2023, customers used $1,100,000 of liabilities related to reward ("free") hair cuts. In addition, Kost Kutter's incurred $1,200,000 of new liabilities related to rewards expected to be used in fiscal year 2024 . 3a) What is the tax liability, payable in cash, associated with these economic events for 2023? 3b) What is the deferred tax benefit (asset) related to \#3a) above