临时性贷款具有( )的特点。

A．临时调剂

B．长期周转

C．长期使用

D．短期融资

E．用于购买固定资产

A firm is purchasing a new file server for $ 680000, with a 4-year expected life and a salvage value of $ 50000. It is expected that the new server will generate an additional $ 200000 in revenue each year. The firm will use the straight line method to depreciate the server for financial reporting, but the sum-of-year’ s digits (SYD) method for tax purposes. The tax rate is 35 percent. What will be the accumulated deferred tax liability at the end of the second year

A．

B．

C．