At December $31,2025,$ Metlock Corporation had an estimated warranty liability of $$116,000$ for accounting purposes and $$0$ for tax purposes. $($The warranty costs are not deductible until paid.$)$ The effective tax rate is $30\%.$

Compute the amount Metlock should report as a deferred tax asset at December,$31,2025.$

Deferred tax asset at December $31,2025$$

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