For its first year of operations, Tringali Corporation's reconciliation of pretax accounting income to taxable income is as follows:

Pretax accounting income	$360,000
Permanent difference	(14,100)
	345,900
Temporary difference-depreciation	(19,600)
Taxable income	$326,300

Tringali's tax rate is 39%.

What should Tringali report as its deferred income tax liability as of the end of its first year of operations?

	$7,644.
	$33,700.
	$13,143.
	$19,600