Amanda co began manufacturing operations on january 2, year 4 in year4, amanda earned a pretax book income of 300,000 and had taxable income of 400,000 the difference related to accrued product warranty costs which are expected to be paid out as follows year 5 60,000 year 6 30,000 and year 7 10,000 the enacted tax rates are 30% for year 4 and 5 and 40% for years 6 and 7 the deferred tax to be reported on amanda's december 31, year 4 balance sheet is a:

a- 30,000 deferred tax asset

b-30,0000 deferred tax liability

c-34,0000 deferred tax asset

d- 34,000 deferred tax liability