The following information is taken from Blackhawk Corporation's 2008 financial records:

Pretax accounting income ........................... $1,500,000

Excess tax depreciation ............................ (45,000)

Taxable income ..................................... $1,455,000

Assume the taxable temporary difference was created entirely in 2008 and will reverse in equal net taxable amounts in each of the next three years. If tax rates are 40 percent in 2008, 35 percent in 2009, 35 percent in 2010, and 30 percent in 2011, then the total deferred tax liability Blackhawk should report on its December 31, 2008, balance sheet is

$13,500

. $15,000

. $15,750

. $18,000.