On January 2, 2019, Brunswick 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 2019 $ 150,000 2022 $ 56,250 2020 225,000 2023 28,125 2021 112,500 2024 28,125 Assuming an income tax rate of 30% for all years, the deferred tax liability that should be reflected on Brunswick's SFP at December 31, 2020, should be $ 22,500 $ 45,000 Os 50 625 O $ 33,750