Blue Spruce Corp. follows IFRS and began operations in 2020 and reported accounting income of $278,000 for the year. Blue Spruce's CCA exceeded its book depreciation by $37,700. Blue Spruce's tax rate for 2020 and years thereafter is 30%. In its December 31, 2020 statement of financial position (SFP), what amount of deferred tax liability should be reported? Deferred tax liability $