Tissues Ltd has a depreciable asset that is estimated for accounting purposes to have a useful life of 8 years. For taxation purposes the useful life is 5 years. The asset was purchased at the beginning of year 1, there is no residual value, and the straight-line method of depreciation is used for both tax and accounting purposes. The tax rate is 30% and the cost of the asset is $100 000. What is the amount of the deferred tax liability account generated by this asset at the end of years 1, 2 and 3? O a. End of year 1 $0; year 2 $2250; year 3: $4500 O b. End of year 1 $2250; year 2 $4500; year 3: $6750 O c. End of year 1 $6750; year 2 $4500; year 3: $2250 O d. End of year 1 $7500; year 2 $15,000; year 3: $22 500