Company A has a taxable temporary difference of Rs. 100,000 in relation to its plant and equipment at the end of 2013. The tax rate is 30% for 2013 and 25% from 2014 onwards (these rates were substantively enacted prior to 2013). In January 2014, the government announces a change in rate to 20% from 2015 onwards, which is substantively enacted during 2014. At what amount is the deferred tax liability measured at the end of 2013?