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B is corrent. The deferred tax liability to be reported at 12/31/Y2 is equal to the future taxable amounts which exist as a result of past transactions multiplied by the appropriate tax rate. The deferred tax liability is computed using the current tax rate unless there is a different enacted future tax rate which will be in effect when the temporary differences become taxable. In this case, the current tax rate at 12/31/Y2 is 40%, and there is no other future tax rate enacted, so the 12/31/Y2 deferred tax liability is $8,000 (40% x future taxable amounts of $20,000).  
A is incorrect. The deferred tax liability to be reported at 12/31/Y2 is equal to the future taxable amounts which exist as a result of past transactions multiplied by the appropriate tax rate. The deferred tax liability is computed using the current tax rate unless there is a different enacted future tax rate which will be in effect when the temporary differences become taxable. In this case, the current tax rate at 12/31/Y2 is 40%, and there is no other future tax rate enacted, so the 12/31/Y2 deferred tax liability is $8,000 (40% x future taxable amounts of $20,000).  
C is incorrect. The deferred tax liability to be reported at 12/31/Y2 is equal to the future taxable amounts which exist as a result of past transactions multiplied by the appropriate tax rate. The deferred tax liability is computed using the current tax rate unless there is a different enacted future tax rate which will be in effect when the temporary differences become taxable. In this case, the current tax rate at 12/31/Y2 is 40%, and there is no other future tax rate enacted, so the 12/31/Y2 deferred tax liability is $8,000 (40% x future taxable amounts of $20,000). 
D is incorrect. The deferred tax liability to be reported at 12/31/Y2 is equal to the future taxable amounts which exist as a result of past transactions multiplied by the appropriate tax rate. The deferred tax liability is computed using the current tax rate unless there is a different enacted future tax rate which will be in effect when the temporary differences become taxable. In this case, the current tax rate at 12/31/Y2 is 40%, and there is no other future tax rate enacted, so the 12/31/Y2 deferred tax liability is $8,000 (40% x future taxable amounts of $20,000).