ACC 302, easy. Q2

Waterway Corporation began operations in 2025 and reported pretax financial income of $213,000 for the year. depreciation exceeded its book depreciation by $43,000. Waterway's tax rate for 2025 and years thereafter is 30%. In its December 31,2025 , balance sheet, what amount of deferred tax liability should be reported? Deferred tax liability to be reported