Answer:
$17,200
Step-by-step explanation:
Calculation to determine deferred tax accounts and balances exist at December 31, 2021
Using this formula
Deferred tax accounts=Rent Received* Tax rate
Let plug in the formula
Deferred tax accounts=$86000* 20
Deferred tax accounts=$17,200 Deferred tax asset
Therefore the deferred tax accounts and balances exist at December 31, 2021 will be $17,200