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

Pretax accounting income	$	210,000
Permanent difference		(14,900)
		195,100
Temporary difference-depreciation		(20,200)
Taxable income	$	174,900

Tringali's tax rate is 25%. 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?

$20,200.
		$8775.
		$5050.
		$35,100