Cullumber Company deducts insurance expense of $$246000$ for tax purposes in $2025,$ but the expense is not yet recognized for accounting purposes. In $2026,2027,$ and $2028,$ no insurance expense will be deducted for tax purposes, but $$82000$ of insurance expense will be reported for accounting purposes in each of these years. Cullumber Company has a tax rate of $20\%$ and income taxes payable of $$204000$ at the end of $2025.$ There were no deferred taxes at the beginning of $2025.$ What is the deferred tax liability at the end of $2025?$

$$40800$

$$49200$

$$21000$

$$0$