Clydesdale Corporation has a cumulative temporary difference related to depreciation of $580,000 at December 31, 2018. This difference will reverse as follows: 2019, $42,000; 2020, $244,000; and 2021, $294,000. Enacted tax rates are 34% for 2019 and 2020, and 40% for 2021. Compute the amount Clydesdale should report as a deferred tax liability at December 31, 2018.