Belmont Transportation owns a fleet of $46$ semi$-$trucks. The original cost of the fleet was $$6,440,000.$ Belmont uses straight$-$line depreciation for the fleet for accounting purposes, and MACRS depreciation for tax purposes. The company had a deferred tax liability balance of $$230,000$ at the end of fiscal year $2020$ related to the fleet.

At the end of fiscal year $2021,$ the GAAP book value of the fleet was $$5,130,000,$ while the tax book value was $$4,540,000.$ Belmont's taxable income for fiscal year $2021$ was $$6,900,000.$ Its tax rate was $40\%.$

Read the requirements.

Requirement $1.$ Calculate the deferred tax liability related to the fleet as of the end of fiscal year $2021.$

The deferred tax liability as of the end of fiscal year $2021$ is