Long Company reported the following results for the year ended December 31, 2021, its first year of operations: 2021 $2,000,000 Income (per books before income taxes) Taxable income 3,200,000 The disparity between book income and taxable income is attributable to a temporary difference which will reverse in 2022. What should Long Company record as a net deferred tax asset or liablity for the year ended December 31, 2021, assuming that the enacted tax rate is 30% for all years? $300,000 deferred tax asset 4 $360,000 deferred tax asset $360,000 deferred tax liability $300,000 deferred tax liability