S & C Company reported $ 190, 000 depreciation on its 2018 tax return However, they reported $ 50, 000 depreciation expense on their 2018 income statement. The difference in depreciation is a temporary difference that will reverse over time. Assuming S & C's tax rate is constant at 40%, what amount should be added to the deferred income tax liability in S & C's December 31, 2018, balance sheet?Assuming that this is classified as an operating lease, what is the amount of the lease liability on January 1, 2019 before the lease payment?