Paige Company deducts insurance expense of $105,000 for tax purposes in 2018, but the expense is not yet recognized for accounting purposes. In 2019, 2020 & 2021, no insurance expense will be deducted for tax purposes, but $35,000 of insurance expense will be reported for accounting purposes on each of these years. Paige Company has a tax rate of 40% and income tax payable of $90,000 at the end of 2018. There were no deferred taxes at the beginning of 2018. a) What is the amount of the deferred tax liability at the end of 2018? b) What is the amount of income tax expense for 2018?