Taft Corp. uses the equity method to account for its 25% investment in Flame, Inc. During the year, Taft received dividends of $30,000 from Flame and recorded $180,000 as its equity in the earnings of Flame. All the undistributed earnings of Flame will be distributed as dividends in future periods. The dividends received from Flame are eligible for the 80% dividends received deduction. There are no other temporary differences. Enacted income tax rates are 30% for the current year and thereafter. In its December 31 balance sheet, what amount should Taft report for deferred income tax liability? q $10,800 q q $54,000 q $45,000 $9,000