On January 1, 2013, Banks Inc., purchased a building for $1,500,000. The building will depreciated $50,000 per year by the straight-line method for financial statements. For income tax returns, Banks uses the accelerated method; which results in $180,000 depreciation deducted for 2013. Assuming an income tax rate of 40%, what amount of deferred income taxes should be added to Banks deferred income tax liability at December 31, 2013?

a. $52,000 c. $78,000

b. $72,000 d. $130,000