Tetra Corp. recorded book income of $215,000 in 2018. It does not have any permanent differences and the only temporary difference relates to $36,000 unearned income that it recorded for book purposes. Tetra anticipates satisfying this liability equally over the following three years. The current enacted tax rate is 36%. The enacted tax rates for the following three years are 33%, 38%, and 43% respectively. Under US GAAP, what deferred tax amount should Tetra Corp. record for this temporary difference? O A. $12,960 OB. 513,680 OC. $12,840 OD. $15,480