Lelak Company was formed on January 1, year 2. Its machinery is being depreciated using the MACRS for income tax reporting and the straight-line method for financial statement reporting. Information concerning depreciation amounts under each method is as follows:

Year		MACRS		Straight-line method
Year 2		$600,000		$400,000
Year 3		$800,000		$500,000

Assuming that the enacted income tax rate is 30% for all affected years, the amount of deferred taxes charged to expense in Lelaks year 3 income statement should be

$210,000

$150,000

$90,000

$30,000