Augusto, Inc., is a domestic corporation with the following balance sheet for book and tax purposes at the end of the year before recording any net deferred tax asset or net deferred tax liability.

Tax Debit/(Credit) Book Debit/(Credit)

Assets
Cash	$67,000			$67,000
Accounts receivable	29,800			29,800
Buildings	411,000			411,000
Accumulated depreciation	(65,000)			(49,000)
Furniture and fixtures	33,000			33,000
Accumulated depreciation	(17,000)			(12,000)
Total assets	$458,800			$479,800

Liabilities

Accrued litigation expense	$0		($200,000)
Note payable	(26,000)		(26,000)
Total liabilities	($26,000)		($226,000)
Stockholders' Equity
Paid-in capital	($180,000)		($180,000)
Retained earnings	(252,800)		(73,800)
Total liabilities and stockholders' equity	($458,800)		($479,800)

Based on this information, determine Augusto's net deferred tax asset or net deferred tax liability at year end. Assume a 21% corporate tax rate and no valuation allowance.

a. The total difference in the book and tax bases of the assets is $-----, which results in a gross deferred tax asset/tax liability in the amount of $--------------.

b. The total difference in the book and tax bases of the liabilities is $------------, which results in a gross deferred tax asset/tax liabilities in the amount of $------------.

c. Augusto's net deferred tax asset/liability at year end is $---------------.