At the beginning of 2025 , Ivanhoe Co. purchased an asset for $1900000 with an estimated useful life of 5 years and an estimated salvage value of $152000. 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. Ivanhoe's tax rate is 20% for 2025 and all future years. At the end of 2025 , which of the following deferred tax accounts and balances is reported on Ivanhoe's balance sheet