Quigley Limited recorded the following at 30 June 2021 (prior to the recording of tax entries): Extract from trial balance 2021 $ Trade receivables Allowance for impairment loss: trade receivables Plant 82,000 (2,000) 250,000 (50,000) 5,700 Accumulated depreciation - plant Prepaid insurance Contract liability (15,000) Additional information: . A bad debt deduction is only allowed when previously brought to account as income and specifically written off as bad. The plant was acquired on 1 July 2020. The tax depreciation rate for plant is 10%, straight line. Insurance is deductible for tax purposes when paid. The contract liability is comprised of revenue received in advance. It is assessable for tax purposes when received, but will be recognised as revenue in the year ending 30 June 2022. The tax rate is 28%. What is the deferred tax liability balance for Quigley at 30 June 2021? A. $8,596. B. $9,210. C. $1,596. O D.$1,710