At the beginning of 2022, Shellshock Company purchased an asset for P600,000 with an estimated useful life of 5 years and an estimated salvage value of P50,000. For financial reporting purposes the asset is being depreciated using the straight-line method; for tax purposes the double-declining-balance method is being used. Shellshock Company's tax rate is 40% for 2022 and all future years. At the end of 2022, what amount of deferred tax asset(liability) is reported on Shellshock's balance sheet? [use negative sign(-) for liability]