Bandung Corporation began 2014 with a $94,800 balance in the Deferred Tax Liability account. At the end of 2014, the related cumulative temporary difference amounts to $380,800, and it will reverse evenly over the next 2 years. Pretax accounting income for 2014 is $541,700, the tax rate for all years is 30%, and taxable income for 2014 is $476,900.