United Co., incorporated on January 2, 2021, had pretax accounting Income of $880,000 and taxable income of $1.360,000 for the year ended December 31, 2021. The only temporary difference is accrued product warranty costs which are expected to be paid as follows:

2022: $240,000

2023: $240,000

The enacted income tax rates are 30% for 2021, 25% for 2022 and 2023, and 20% afterwards. If United expects taxable income in future years, the deferred tax asset in United's

December 31, 2021 balance sheet should be

O $ 144,000.

O $ 96,000.

O $ 264,000.

O $ 120,000.