1. Pennsylvania Inc owns 90% of South Dakota Company, During the current year, South Dakota reported a net income of 375000 but paid a total cash dividend of only 125000. What deferred income tax liability must be recognized in the consolidated balance sheet Assume the tax rate is 30.
2. 
   
3. A 36540 
4. 
   
5. B 17340 
6. 
   
7. C 13500 
8. 
   
9. D 20580