Errol Toys. Inc. recorded book income of $240,000 in 2016. It does not have any permanent differences. and the only temporary difference relates to a $12,000 warranty expense that it recorded for book purposes. Errol Toys anticipates fulfilling half of the warranties in the following year and then the rest equally over the next 2 years. The current enacted tax rate is 40%. The enacted tax rates for the following 3 years are 32%, 25%, and 25%, respectively. What deferred tax amount should Errol Toys record for this temporary difference?