3. In December 2022, Carls Lawn Service purchased a flat bed pick-up truck for $60,000 that was place in service in January 2023. For tax purposes, the cost of the truck was expensed in 2022. For financial reporting purposes the truck is being depreciated evenly over five years beginning in 2023, $12,000 each year (assume no salvage value). The firms tax rate is 40% for 2022 and 2023 and 30% for all years after 2023. What will be the amount of deffered tax liability reported Carl's 12/31/22 balance sheet?