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For its first year of operations, Tringali Corporation's reconciliation of pretax accounting income to taxable income is as follows: Pretax accounting income $ 250,000 Permanent

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

Pretax accounting income $ 250,000
Permanent difference (15,000 )
235,000
Temporary difference-depreciation (20,600 )
Taxable income $ 214,400

Tringali's tax rate is 30%. Assume that no estimated taxes have been paid. What should Tringali report as its deferred income tax liability as of the end of its first year of operations?

Multiple Choice

$10,680.

$20,600.

$35,600.

$6,180.

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