On January 1, 2021, Goran, Inc. purchased a machine for $2,250,000 which will be depreciated $225,000 per year for financial statement reporting purposes. For income tax reporting, Goran elected to expense $250,000 and to use straight-line depreciation which will allow a cost recovery deduction of $200,000 for 2021. Assume a present and future enacted income tax rate of 20%. What amount should be added to Gore's deferred income tax liability for this temporary difference at December 31, 2021?

a.	$50,000
	b.	$40,000
	c.	$45,000
	d.	$90,000