Taxable income and tax rates for C.J. Companys first three years of operations are as follows (assume no book-tax differences):

Year	Income	Enacted tax rate
2020	$100,000	35%
2021	($250,000)	30%
2022	$420,000	40%

Related to the 2021 NOL, what amount of deferred tax asset would result?

Group of answer choices

$0

$100,000

$60,000

$45,000