Bridgeport Corporation has a taxable temporary difference related to net book value versus UCC of $718,000 at December 31,2023 . This difference will reverse as follows: 2024, $59,300;2025,$306,000; and 2026, $352,700. Enacted tax rates are 25\% for 2024 and 2025 , and 30% for 2026. Calculate the amount that Bridgeport should report as a deferred tax asset or liability at December 31,2023. Deferred tax to be reported If the tax rate for 2026 had been 25%, and unexpectedly increased to 30% at the end of 2023 , how would the increase in the tax rate for 2026 have affected the deferred tax asset or liability, and the related expense, in 2023 ? The deferred tax expense and liability would in 2023 by $