A healthcare company purchased a new MRI machine on 1/1/X3. At year-end the company recorded a straight-line deprecation expense of $75,000 for book purposes and double-declining balance depreciation expense of $94,000 for tax purposes. Management estimates warranty expense in 20X3 to be $150,000. The company's tax rate is 37%. Assuming these are the only relevant entries for deferred taxes, the company's recorded change in deferred tax asset and liabilities on 12/31/X3 are closest