Pop Corporation uses the equity method to account for its 25% investment in Son Corporation. During 2016, Pop received dividends of $ 60,000 from Son and recorded $360,000 as its equity in the earnings of Son. Additional information follows:

The dividends received from Son are eligible for the 80 percent dividends -received deduction.

There are no other temporary differences.

Enacted income tax rates are 30 percent for 2016 and thereafter.

In its December 31,2016, balance sheet, what amount should pop report for deferred income tax liability?

a.$18,000

b.$21,600

c.$90,000

d.$108,000