Consolidated Financial Statements - Income Taxes - Cremmins, Inc.

Solution is available here for U$0.25
Cremmins, Inc. owns 60 percent of Anderson.  During the current year, Anderson reported net income of $200,000 but paid a total cash dividend of only $40,000.  What deferred income tax liability must be recognized in the consolidated balance sheet?  Assume the tax rate is 30 percent.
 a) $5,760
b) $9,600
c) $12,840
d) $28,800