Caroline Company began operations in $2018.$ The company reported $$128,000$ of depreciation expense on its income statement in $2018$ and $$84,000$ in $2019.$ On its tax returns, the company deducted $$192,000$ for depreciation in $2018$ and $$112,000$ in $2019.$ The $2019$ tax return shows a tax obligation $($liability$)$ of $$132,000$ based on a $25\%$ tax rate.

How much deferred tax liability will Caroline report at the end of $2018?$