West Corporation leased a building and received the $90,000 annual rental payment on September 1, 2017. Rental income is taxable when received. West's tax rate is 21%.

Assuming no other temporary differences, West will record which of the following on its balance sheet at the end of 2017?

Group of answer choicesA

deferred tax liability

A deferred tax asset

Neither a deferred tax asset nor a deferred tax liability

What's the value of your previous answer?

Group of answer choices12,600

0

10,500

6,300

60,000