On January 2, 2021, Ross Co. purchased a machine for $400. This machine has a 4-year

useful life, a residual value of zero, and is depreciated using the straight-line method for

financial statement purposes. For tax purposes, depreciation expense is $200 per year for

2021 and 2022. The company's tax rate is 22% in 2021 and 2022, but will be 27% in 2023

and 2024

How much deferred tax liability should the company record in 2021?

I need a specific explanation, please.