Cheyenne Corporation began operations in 2020 and reported pretax financial income of $215,000 for the year. Cheyenne's tax depreciation exceeded its book depreciation by $36,000. Cheyenne's tax rate for 2020 and years thereafter is 30%. In its December 31,2020 , balance sheet, what amount of deferred tax liability should be reported? Deferred tax liability to be reported $