試題詳解

11. On January 1, 2019, Taida Corp. purchased 40% of the voting common stock of X Inc. and appropriately accounts for its investment by the equity method. During 2019, X reported earnings of $360,000 and paid dividends of $120,000. Taida assumes that all of X's undistributed earnings will be distributed as dividends in future periods when the enacted tax rate will be 30%. Ignore the dividend-received deduction. Taida's current enacted income tax rate is 25%. The increase in Taida's deferred income tax liability for this temporary difference is
(A)$60,000
(B) $43,200
(D) $4,800
(C) $28,800