medium · Investment Banking

Phoenix Corp has a $400M asset. For book purposes, it uses straight-line depreciation over 10 years. For tax purposes, it uses an accelerated method and claims $80M in depreciation in Year 1.

If the tax rate is 40%, what is the Deferred Tax Liability (DTL) created in Year 1?

  1. $16M
  2. $32M
  3. $24M
  4. $40M

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