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

Pretax accounting income $ 340,000

Permanent difference (15,400) 324,600

Temporary difference-depreciation (19,900)

Taxable income $ 304,700

Tringali's tax rate is 25%. Assume that no estimated taxes have been paid.

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

Multiple Choice

$8,825.

$4,975.

$35,300.

$19,900.