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At December 31,2025 , Whispering Corporation had an estimated warranty liability of $80.000 for accounting purposes and $0 for tax purposes. (The warranty costs are

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At December 31,2025 , Whispering Corporation had an estimated warranty liability of $80.000 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 Whispering should report as a deferred tax asset at December 31,2025. Deferred tax asset at December 31,2025$5

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