Operating income and tax rates for CJ. Company's first three years of operations were as follows: Income Enacted tax rate 2020 $400,000 25% 2021 ($1,000,000) 20% 2022 $1,680,000 30% Assuming that C.J. Company opts only to carryforward its 2021 NOL, what is the amount of deferred tax asset or liability that C.J. Company would report on its December 31, 2621 balance sheet? Amount Deferred tax asset or liability $200,000 Deferred tax liability O $250,000 Deferred tax liability O $300,000 Deferred tax asset O $200,000 Deferred tax asset