Ty Inc.'s sales for 2021 total $550,000. Included in this amount is $45,000 installment sales. Installment sales are considered revenue for book purposes, but not for tax purposes. None of the installment sales is collected during the current year. Operating expenses total $190,000 and are treated the same for book and tax purposes. Assuming a tax rate of 35%, what is the amount of Ty's deferred tax asset or liability? ODTL 9,000 DTL 15,750 O DTA 9,000 ODTA 15,750