Lehman Corporation purchased a machine on January 2,2017, for$4,000 000 The machine has an estimated 5-year life with no salvage value. The straight-line method 16 epreciation is being used for financial statement purposes and the following MACRS amounts will be deducted for tax purposes 2017 2018 2019 $800,000 2020 1,280,000 2021 768,000 2022 $460,000 460,000 232,000 Assuming an income tax rate of 30% for all years, the net deferred tax liability that should be reflected on Lehman's balance sheet at December 31, 2018 be A) $144,000 B) S134400 C) $9,600 D) S0