For the year ended December $31,$ Year $1,$ Health Company reported a $$350,000$ warranty expense in its income statement. The expense was based on actual warranty costs of $$70,000$ in Year $1$ and expected warranty costs of $$84,000$ in Year $2,$$$87,000$ in Year $3,$ and $$109,000$ in Year $4.$ Tax rates in effect are $15\%$ for Year $1$ and Year $2,$ and $20\%$ for Year $3$ and beyond. At December $31,$ Year $1,$ this difference will yield a