The financial book value of Maze Inc.s depreciable assets exceeded its tax basis by $150,000 at December 31, 2021. The enacted tax rate is 25% for 2021 and 20% thereafter. Maze should report the deferred tax effect of this difference in its December 31, 2021, balance sheet as:

	a.	A liability of $37,500
	b.	A liability of $30,000
	c.	None of these choices are correct.
	d.	An asset of $37,500
	e.	An asset of $30,000