6. Lyons Company deducts insurance expense of $210,000 for tax purposes in 2025, but the expense is not yet recognized for accounting purposes. In 2026, 2027, and 2028, no insurance expense will be deducted for tax purposes, but $70,000 of insurance expense will be reported for accounting purposes in each of these years. Lyons Company has a tax rate of 20% and income taxes payable of $180,000 at the end of 2025. There were no deferred taxes at the beginning of 2025. What is the deferred tax liability at the end of 2025?