On January 2, 2013, Arizona Corp. purchased a depreciable asset for $600,000. The asset has an estimated 4 year life with no residual value. Straight-line depreciation is being used for financial statement purposes but the following CCA amounts will be deducted for tax purposes: $150,000 $56,250 2013 2016 2014 225,000 2017 28,125 112,500 2018 2015 28,125 Assuming an income tax rate of 30% for all years, the deferred tax liability that should be reflected on Arizona's statement of financial position at December 31, 2014, should be closest to: Select one: a. $50,625. b. $33,750 c. $45,000. x d. $22,500