rosa's pretax accounting income in 20x2 is $3,000. rosa deducts depreciation for tax purposes in excess of accounting depreciation of $300 in 20x1 and $700 in 20x2. it is expected the depreciation deduction will reverse $500 in 20x3 and $500 in 20x4. the income tax rate is 40%. what is the amount in the deferred tax liability account at the end of 20x2?