For calendar $2023,$ its first year of operations. Flint Corp reported pre$-$tax accounting income of $$356000$ and taxable income of $$623000.$ The only rewersibie difference is accrued warranty ousts which are expected to be paid as follows:

$2024,$$$89000$

$2025,44500$

$2026,44500$

$2027,89000$

The enacted income tax rates are $35\%$ for $2023,30\%$ for $2024,2025,$ and $2026,$ and $25\%$ for $2027,$ The deferred tax asset reported on Flint's December $31\mathrm{.}2023$ SFP should be

$1562300$

$$75650.$

$$93450.$

$$53400.$