AA owns 55% of BB, but had control. You were provided with the following information for intercompany transactions between AA and BB during 2022.

• On December 31, 2021 there was some inventory in the warehouses of AA that was purchased from BB. The gross profit earned on this sale on this remaining inventory was $18,000 (before tax). All this inventory was sold was sold to outside parties in 2022.
• On January 1, 2022, AA purchased inventory from BB. The value of this inventory on the books of BB prior to the sale was $30,000. The gross markup (profit) earned by BB was 15%. Forty percent of this inventory remained in the warehouses of AA at the end of 2022, with the remaining sold to outside parties during 2022
• On June 30, 2022 AA sold inventory to BB. The Gross profit before tax on this sale was $15,000. At the end of 2022, 45% of this inventory was still in the warehouses of BB.
• Also on June 30, 2022 BB sold land to AA. This historical cost of this land on the books of BB was $110,000. The gross profit before tax on this sale was 20%. All of this land was sold to outsiders during by the end of 2022.
• On July 1, 2022 AA sold land to BB. The gross profit earned before tax was $12,000. None of this land was sold this land to an outside party.
• AA had acquired BB on January 1, 2021. For it's 55% ownership AA paid $53,000. On the date of acquisition, all of BB's assets fair value and book value were equal, and there was no goodwill. - so you need to calculate the opening balance of the non-controlling interest
• The opening balance of the consolidated Deferred Tax Asset on January 1, 2022 was $33,000.

What is the value of the Deferred Tax Asset that would that would appear on the consolidated Balance Sheet at December 31, 2022? Assume a 40% tax rate.