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．

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