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(9 points) The following is the "book-tax grid for the Houay Armauilio for the year 2020: Pretax accounting income $227,000 Permanent differences- fine (20,000) Temporary difference- subscription 3,000 revenue Taxable income $250,000 On the balance sheet, the current balance of their unearned subscription revenue accounts are: As of December 31, 2019: $20,000 As of December 31, 2020: $23,000 The enacted tax rate was 21% for 2018 and thereafter. Required: 1. What should be the balance in The Holiday Armadillo's deferred tax liability account as of December 31, 2020? 2. What should The Holiday Armadillo report as the current portion of its income tax expense in the year 20202