Burnham Company collected rent of $$3,800$ during Year $1.$ For income tax reporting, the rent is taxed when collected. For financial reporting, the rent is recognized as income in the period earned. At the end of Year $1,$ the unearned portion of the rent collected during the year amounted to $$440.$ Burnham had no temporary differences at the beginning of the current year. Assume an income tax rate of $30\%.$ What is the amount of the deferred tax asset that should be recognized at the end of Year $1$