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Concord Corporation has a cumulative temporary difference related to depreciation of $ 5 8 7 , 0 0 0 at December 3 1 , 2

Concord Corporation has a cumulative temporary difference related to depreciation of $587,000 at December 31,2025. This difference will reverse as follows: 2026,$48,,0 ; 2027,$264,000; and 2028,$275,000. Enacted tax rates are 17% for 2026 and 2027, and 20% for 2028.
Compute the amount Concord should report as a deferred tax liability at December 31,2025.
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