At the end of 2021, its first year of operations, Alsup Consulting's reconciliation of pretax accounting income to taxable income was as follows:Pretax accounting income $ 260,000Permanent difference (15,100 )244,900Temporary difference-depreciation (20,100 )Taxable income $ 224,800Alsup's tax rate is 25%. No estimated taxes have been paid.What should Alsup report as its deferred income tax liability as of the end of 2021?