At the end of 2023, its first year of operations, Grouper Corp. prepared the following reconciliation between pre-tax accounting income and taxable income: Pre-tax accounting income $784000 Estimated lawsuit expense 882000 Excess CCA for tax purposes (392000) Taxable income $1274000 The estimated lawsuit expense of $882000 will be deductible in 2024 when it is expected to be paid. Use of the depreciable assets will result in taxable amounts of $98000 in each of the next three years. The income tax rate is 25% for all years. Grouper adheres to IFRS requirements. The net deferred tax asset to be recorded is $58800. $122500. $156800. $196000.