[一级财报] A company purchases a new pizza oven for $12675. It will work for 5 years and have no salvage value. The company will depreciate the oven over 5 years using the straight-line method for financial reporting and over 3 years for tax reporting. If the tax rate for years 4 and 5 changes from 41% to 31% the deferred tax liability as of the end of year 3 is closest to:
A. $1570 B. $2080 C. $1040