A company reported the following results for its first four years of operation and the following tax rates:

2020 income (before income taxes) $ 230,000 33%

2021 loss (before income taxes) (430,000) 30%

2022 income (before income taxes) 260,000 35%

2023 income (before income taxes) 360,000 40%

There were no permanent or temporary differences during these years. Assuming that the company elects to use the carryforward provision, how much is Deferred Tax Asset the company will record at the end of 2021?