Bart, inc., a newly organized corporation, uses the equity method of accounting for its 30% investment in rex co.'s common stock. during year 1, rex paid dividends of $300,000 and reported earnings of $900,000. in addition -the dividends received from rex are eligible for the 80% dividends received deductions. -all the undistributed earnings of rex will be distributed in future years. -there are no other temporary differences. -bart's year 1 income tax rate is 30%. -the enacted income tax rate after year 1 is 25%. in bart's december 31, year 1 balance sheet, the deferred income tax liability should bea. $10,800b. $9,000c. $5,400d. $4,500