Finer Shoes Company recorded book income of $120,000 in 2016. It does not have any permanent differences. and the only temporary difference relates to a $60,000 installment sale that it recorded for book purposes. Finer Shoes anticipates collecting the installment sales equally over the following 2 years. The current enacted tax rate is 40%. The substantively enacted tax rates for the following 3 years are 42%, 45%, and 45%, respectively. What deferred tax amount should Finer Shoes record for this temporary difference under U.S. GAAP?