Sunland Corporation purchased a machine on January 2, 2020, for $3400000. 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 for tax purposes:

2020	$680000	2023	$391000
2021	1088000	2024	391000
2022	652800	2025	197200

Assuming an income tax rate of 20% for all years, the net deferred tax liability that should be reflected on Sunland's balance sheet at December 31, 2021 be

a. $81600

b. $57800

c. $5440

d. $0