At the end of 2020, its first year of operations, Easter Corp prepared the following reconciliation between pretax accounting income and taxable income: Pretax accounting income $300,000 Estimated litigation expense 750,000 Instalment sales (600,000) Taxable income $450,000 The estimated litigation expense of $750,000 will be deductible in 2022 when it is expected to be paid. The instalment sales will be realized in the amount of $300,000 in each of the next two years. The income tax rate is 30% for all years.

The deferred income tax liability to be recorded is?