Sunland Corporation reported $206000 in revenues in its 2021 financial statements, of which $72000 will not be Induded in the tax return until 2022. The enacted for 2022. What amount should Sunland report for deferred Income tax ability in its balance sheet at December 31, 2017 rate is 30% for 2021 and 25% $18000 551500 $21600 $61800