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Lehman Corporation purchased a machine on January 2, 2021, for $4,000,000. The machine has an estimated 5-year life with no salvage value. The straight-line method of depreciation is being used for financial statement purposes and the following MACRS amounts will be deducted foP tax purposes: Assuming an income tax rarit of 30% for all years, the net deferred tax liability that should be reflected on Lehman's balance sheet at December 31,2022 be a. $144,000 b. $134,400 c. $9,600 d. $0