Advanced Accounting 10th Edition by Thomas Schaefer, Joe Ben Hoyle, Timothy Doupnik

تمرين 20

Cremmins, Inc., owns 60 percent of Anderson.During the current year, Anderson reported net income of $200,000 but paid a total cash dividend of only $40,000.What deferred income tax liability must be recognized in the consolidated balance sheet Assume the tax rate is 30 percent.
a.$5,760.
b.$9,600.
c.$12,840.
d.$28,800.