was $$60$ million. The excess tax will reverse itself evenly over the next three years. The current year's tax rate of $25\%$ will be increased under the current law to $30\%$ next year and $35\%$ for all subsequent jears at ite end of the current year, the deferred tax liability related to the excess depreciation will be

Multiple Choice

$$20$ million.

$$21$ million.

$$18$ million.

$$24$ million.