Calculate a Target's Deferred Tax Liability Given the Following Details

Calculate a target's deferred tax liability given the following details.

Details:
Tangible asset write-up: $100.0m
Intangible asset write-up: $50.0m
Total asset write-up: $150.0m
Tax rate: 38%

A) $57.0m
B) $19.0m
C) $114.0m
D) $76.0m