On January 1, 2021, Cullumber, Inc. purchased a machine for $ 2260000 which will be depreciated $ 226000 per year for financial statement reporting purposes. For income tax reporting, Cullumber elected to expense $ 251000 and to use straight-line depreciation which will allow a cost recovery deduction of $ 201000 for 2021. Assume a present and future enacted income tax rate of 20%. What amount should be added to Cullumber's deferred income tax liability for this temporary difference at December 31, 2021?

a $ 45200

b $ 50200

c $ 90400

d $ 40200