单选题 Assume the tax rate is constant, based on the following information, calculate the balance of the deferred tax account at the end of the second year? The company acquired the asset for $ 8000. The asset will generate $ 5000 a year. The company's tax rate is 40%. For tax purposes, the asset can be straight-line depreciated over 4 years. For financial accounting purposes, the asset is depreciated straight-line over 5 years.