Company A started business on January 1, 20X1, and bought the following piece of equipment.

Cost of asset	$150,000
Useful life	3
Tax rate	21%
20X1 estimated tax payment	1,800

Depreciation for book and tax purposes is as follows:

	Book	Tax
20X1	40,000	100,000
20X2	40,000	20,000
20X3	40,000	0

20X1 income statement information:

Sales	638,000
Expenses (does not include depreciation expense and tax expense)	510,000

What the ending balance of deferred taxes payable as of December 31, 20X1?