Clydesdale Corporation has a cumulative temporary difference related to depreciation of $580,000 at December 31, 2025. This difference will reverse as follows: 2026, $42,000; 2027, $244,000; and 2028, $294,000. Enacted tax rates are 17% for 2026 and 2027, and 20% for 2028. Compute the amount Clydesdale should report as a deferred tax liability at December 31, 2025.