Problem: ABC Company leased a building and received the 3,600,000 annual rental payment on June 15, 2020. The beginning of the lease was June 1, 2020. Rental income is taxable when received. ABC's tax rates are 35% for 2020 and 40% starting 2021. ABC had no other permanent or temporary differences. ABC determined that any deferred tax asset is fully realizable. What amount of deferred tax asset should ABC report in its December 31, 2020 balance sheet? Group of answer choices 1,440,000 1,260,000 720,000 600,000