Current Attempt in Progress At December 31, 2020, Concord Corporation had an estimated warranty liability of $92,000 for accounting purposes and $0 for tax purposes. (The warranty costs are not deductible until paid.) The effective tax rate is 20%, Compute the amount Concord should report as a deferred tax asset at December 31, 2020. Deferred tax asset at December 31, 2020 $