During the year ended 12/31/2021, Duke Silver Corp. reported a net operating loss (and taxable loss) of $100,000. Duke Silver estimates future tax rates and taxable income/pre-tax financial income (before the application of any carryforwards) as follows:

Year	Tax Rate	Estimated Taxable Income
2022	30%	$40,000
2023	25%	$120,000
2024	20%	$250,000

Assume carryforwards are capped at 80% of taxable income.

What amount will Duke Silver record as a DTA in 2021 due to the net operating loss of $100,000? Enter your answer as a positive number.