19-For its first year of operations, Tringali Corporation's reconciliation of pretax accounting income to taxable income is as follows:

Pretax accounting income	$	230,000
Permanent difference		(15,800	)
		214,200
Temporary difference-depreciation		(19,200	)
Taxable income	$	195,000

Tringali's tax rate is 25%. Assume that no estimated taxes have been paid. What should Tringali report as its deferred income tax liability as of the end of its first year of operations?

Multiple Choice