Question 2 5 pts 2. Crown Company reported the following results for the year ended December 31, 2021, its first year of operations: 2021 Taxable income $ 730,000 Income (per books before income taxes) 1,168,000 The disparity between book income and taxable income is attributable to a temporary difference which will reverse in 2022. What should Crown record as a net deferred tax asset or liability for the year ended December 31, 2021, assuming that the enacted tax rates in effect are 30% in 2021 and 25% in 2022? $109,500 deferred tax liability $131,400 deferred tax liability $131,400 deferred tax asset $109,500 deferred tax asset