Company A reported pretax financial statement income of $$320,000$ for $2019.$ Taxable income per the tax return for $2019$ was $$400,000$ due to a temporary timing difference in deferred revenue. The income tax rate is $30\%.$ Prior to $2019,$ Company A had no deferred taxes recorded on its balance sheet.

On its $2019$ balance sheet, the company should record a deferred tax: