Your client, a publically-traded company, in 2019 acquires $2.5 million of fixed assets. All of these assets are 5 year class MACRS property. The first three years of MACRS depreciation are: First Year $625,000; Second Year 750,000; Third Year $450,000. For book purposes, the company uses a 10 year useful life, straight-line depreciation with no salvage value. Obviously, these assets will create a DTL. How should the DTL be presented for these assets at the end of year 2? Ignore partial year depreciation and assume a 21% tax rate. a. $105, 000 Long-Term; $78,750 Short-Term b. $78,750 Long-Term $105,000 Short-Term c. $183,750 Long-Term d. None of the above