Prior to and during $2019,$ Shadrach Company reported tax depreciation at an amount higher than the amount of financial depreciation, resulting in a book value of the depreciable assets of $$24,500$ for financial reporting purposes and of $$20,000$ for tax purposes at the end of $2019.$ In addition, Shadrach recognized a $$3,500$ estimated liability for legal expenses in the financial statements during $2019$; it expects to pay this liability $($and deduct it for tax purposes$)$ in $2023.$ The current tax rate is $30\%,$ no change in the tax rate has been enacted, and the company expects to be profitable in future years. What is the amount of the net deferred tax liability at the end of $2019?$

a$.$ $$1,050$

b$.$ $$450$

c$.$ $$1,350$

d$.$ $$300$