Carla Vista Corporation has a deferred tax asset at December 31, 2022 of $235000 due to the recognition of potential tax benefits of an operating loss carryforward. The enacted tax rates are as follows: 30\%6 for 2019-2021; 25\%6 for 2022; and 2056 for 2023 and thereafter. Assuming that management expects that only 50% of the related benefits will actually be realized, a valuation account should be established in the amount of: $41125 $35250 $117500 $47000