9 of 10 < > View Policies Current Attempt in Progress -/1 Carla Vista Inc.'s only temporary difference at the beginning and end of 2024 is caused by a $3.27 million deferred gain for tax purposes for an installment sale of a plant asset, and the related receivable (only one-half of which is classified as a current asset) is due in equal installments in 2025 and 2026. The related deferred tax liability at the beginning of the year is $981,000. In the third quarter of 2024, a new tax rate of 20% is enacted into law and is scheduled to become effective for 2026. Taxable income for 2024 is $5,450,000, and taxable income is expected in all future years. (a) Determine the amount reported as a deferred tax liability at the end of 2024. Deferred tax liability +A $