P18-1 Anthony Ltd. began business on January 1, 2016. At December 31, 2016, it had a $4,500 balance in the Deferred Tax Liability account that pertains to property, plant, and equipment acquired during 2016 at a cost of $900,000. The property, plant, and equipment is being depreciated on a straight-line basis over six years for financial reporting pur- poses, and is a Class 8-20% asset for tax purposes. Anthony's income before income tax for 2017 was $60,000. Anthony Ltd. follows IFRS and the half-year convention for depreciation. The following items caused the only differences between accounting income before income tax and taxable income in 2017. . In 2017, the company paid $56,250 for rent; of this amount, $18,750 was expensed in 2017. The other $37,500 will be expensed equally over the 2018 and 2019 accounting