In 2009, Lobo Corp. reported for financial statement purposes the following revenue and expenses which were not included in taxable income:

Estimated future warranty costs to be paid in 2010 and 2011

60,000

Lobo's enacted tax rate for the current and future years is 30%. Lobo has never had any net operating losses (book or tax) and does not expect any in the future. There were no temporary differences in prior years. The deferred tax benefit to be applied against current income tax expense is

A: $18,000

B: $19,500

C: $21,000

D: $22,500