The following information applies to the operations of MK Inc. for 2018 and 2019. Assume a tax rate of 30% for both years. 2018 information: Sales on account in the amount of $700,000 Warranty expense and associated liability in the amount of $130,000 No other expenses incurred. 2019 information: Sales on account in the amount of $230,000 Warranty repairs made in the amount of $61,000 No expenses incurred. What is the amount of MK's deferred tax asset or deferred tax liability for 2018?

$11,700

$39,000

$91,000

$18,300