Sunland Corporation has a deferred tax asset at December 31, 2019 of $230000 due to the recognition of potential tax benefits of an operating loss carryforward. The enacted tax rates are as follows: 40% for 2016-2018; 35% for 2010, and 30% for 2020 and thereafter. Assuming that management expects that only 40% of the related benefits will actually be realized, a valuation account should be established in the amount of: O $48300 $41400 O $138000 O $55200