Sandy Corp. leased a building and received the $100,000 annual rental payment on June 15, 2018. The beginning of the lease was July 1, 2018. Rental income is taxable when received. Sandy's tax rates are 25% for 2018 and 30% thereafter. Sandy had no other permanent or temporary differences. Sandy determined that no valuation allowance was needed. What amount of deferred tax asset should Sandy report in its December 31, 2018, balance sheet? $15,000. $18,000. $25,000. $28,000