Sunland Company reported the following results for the year ended December $31,2020,$ its first year of operations:

Income $($per books before income taxes$)$ $$3348000$

Taxable income

$4478000$

The disparity between book income and taxable income is attributable to a temporary difference, which will reverse in $2021.$ W should Sunland record as a net deferred tax asset or liability for the year ended December $31,2020,$ assuming that the enacted rates in effect are $35\%$ in $2020$ and $30\%$ in $2021?$

$$395500$ deferred tax liability

$$395500$ deferred tax asset

$$339000$ deferred tax liability

$$339000$ deferred tax asset