Cullumber Corporation recorded warranty accruals as at December 31,2023 , in the amount of $155,600. This reversing difference will cause deductible amounts of $51,000 in 2024,$38,800 in 2025 , and $65,800 in 2026 . Cullumber's accounting income for 2023 is $140,000 and the tax rate is 25% for all years. There are no deferred tax accounts at the beginning of 2023 . (a) Calculate the deferred tax balance at December 31, 2023. Deferred tax $