Wildhorse Company reported the following results for the year ended December 31, 2021, its first year of operations: 2021 Income (per books before income taxes) $2441000 Taxable income 3650000 The disparity between book income and taxable income is attributable to a temporary difference which will reverse in 2022. What should Wildhorse record as a net deferred tax asset or liability for the year ended December 31, 2021, assuming that the enacted tax rates in effect are 30% in 2021 and 25% in 2022?

a. $302250 deferred tax liability

b. $362700 deferred tax liability

c. $302250 deferred tax asset

d. $362700 deferred tax asset