During 2020, SunMun Enterprises received cash of $140,000 for magazine subscriptions from its customers in 2020. Of this total, $32,000 of magazines will not be delivered by SunMun until 2021. SunMun's enacted tax rate is 30% for 2020, and 25% for 2021. What amount should SunMun report in its 2020 balance sheet for deferred tax assets