Cullumber Corp.'s 2021 income statement had pretax financial income of $512000 in its first year of operations. Cullumber uses an accelerated cost recovery method on its tax return and straight-line depreciation for financial reporting. The differences between the book and tax deductions for depreciation over the five-year life of the assets acquired in 2021, and the enacted tax rates for 2021 to 2025 are as follows: Book Over (Under) Tax Tax Rates 2021 $(112000) 25% 2022 (142000) 20% 2023 (42000) 20% 2024 132000 20% 2025 152000 20% There are no other temporary differences. In Cullumber's December 31, 2021 balance sheet, the noncurrent deferred income tax liability and the income taxes currently payable should be