Operating income and tax rates for C.J. Companys first three years of operations were as follows: Income _ Enacted tax rate 2020 $400,000 25% 2021 ($1,000,000) 30% 2022 $1,680,000 20% 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, 2021 balance sheet? $200,000; Deferred tax liability $250,000; Deferred tax liability $300,000; Deferred tax asset $200,000; Deferred tax asse