For the year ended December 31, 2021, Lentil Inc. Company, a publicly traded corporation reported accounting income before income taxes of 776,000. Lentil Inc.'s tax rate is 28%, enacted in 2021 (not known until that year). The rate for all previous tax years was 25%. On January 1, 2021, the NBV of PPE was $525,000, while UCC for the same PPE was $560,000. (Hint: The opening DIT Asset/Liability balance was set up at 25%.) Depreciation expense for 2021 was $42,000; CCA for 2021 was $32,000. What is the measurement of DIT expense/recovery for this PPE? 8,750 2,500 3,850 2,800 12,600