Terminator Corporation has a cumulative temporary difference related to depreciation of $630,000 at December 31, 2007. This difference will reverse as follows: 2008, $42,000; 2009, $294,000; and 2010, $294,000. Enacted tax rates are 34% for 2008 and 2009, and 40% for 2010. Compute the amount Ter- minator should report as a deferred tax liability at December 31, 2007.