Current Attempt in Progress

Sandhill Company deducts insurance expense of $$234000$ 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 $$78000$ of insurance

expense will be reported for accounting purposes in each of these years. Sandhill Company has a tax rate of $20\%$ and income taxes

payable of $$196000$ 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 $2025?$