Charleston, Inc., an accrual basis C corporation, reports pretax book income of $820,000. At the beginning of the tax year, Charleston reported no deferred tax accounts on its balance sheet. It is subject to a 21% U.S. income tax rate in the current year and for the foreseeable future.

Charleston's book-tax differences include the following.

Addition to the book reserve for uncollectible receivables (no specific write-offs occurred; therefore, a zero income tax deduction)	$255,000
Tax depreciation in excess of book	160,000
Book gain from installment sale of nonbusiness asset, deferred for tax	127,000
Interest income from Memphis muni wastewater bonds	11,600

Compute the entity's current income tax payable and deferred tax liability for the year.

Current income tax payable: $ 163,044

Deferred tax liability: ?