Question: Blue Inc. uses the accrual method of accounting for financial reporting purposes and the installment method of accounting for income tax purposes. Installment income of $928000 will be collected in the following years when the enacted tax rates are: Collection of Income Enacted Tax Rates 2023 $128000 35% 2024 190000 30% 2025 265000 30% 2026 345000 25% The installment income is Blue's only reversible difference. What amount should be included as the deferred tax liability on its December 31, 2023 SFP? • $253650 • $222750 • $241750 • $309000