At December 31, 2016, Culver Company had a net deferred tax liability of $373, 300. An explanation of the items that compose this balance is as follows. In analyzing the temporary differences, you find that $32, 800 of the depreciation temporary difference will reverse in 2017, and $131, 100 of the temporary difference due to the installment sale will reverse in 2017. The tax rate for all years is 40%. Indicate the manner in which deferred taxes should be presented on Culver Company's December 31, 2016, balance sheet