Diallo Corp. has pretax financial income of $5,189,000 in 2021, and $4,173,000 in 2022. Due to tax recognition of installment sales upon collection, 2021's taxable income is $145,000 lower than book income. When the installment sales are collected in future periods, taxable income will be higher ($49,000 in 2022, the rest in subsequent years up to 2026). The tax rate for all years is 21%, and Diallo has no other book-tax differences. What amount of deferred tax asset or liability will Diallo report on its December 31, 2022 balance sheet? Enter a deferred tax asset as a positive number or a deferred tax liability as a negative number.