For the year ended December 31,2023, Coronado Ltd. reported income before income taxes of $96,000. In 2023, Coronado Ltd. paid $45,000 for rent; of this amount, $15,000 was expensed in 2023 . The remaining $30,000 was treated as a prepaid expense for accounting purposes and would be expensed equally over the 2024-2025 period. The full $45,000 was deductible for tax purposes in 2023 The company paid $72,000 in 2023 for membership in a local golf club (which was not deductible for tax purposes). In 2023 Coronado Ltd. began offering a 1-year warranty on all merchandise sold. Warranty expenses for 2023 were $40,000, of which $29,000 was actual repairs for 2023 and the remaining $11,000 was estimated repairs to be completed in 2024. Meal and entertainment expenses totalled $24,000 in 2023 , only half of which were deductible for income tax purposes. Depreciation expense for 2023 was $250,000. Capital Cost Allowance (CCA) claimed for the year was $273,000. Coronado was subject to a 20% income tax rate for 2023 . Coronado follows IFRS. Calculate the amount of any deferred tax asset and/or liability for 2023. Deferred tax liability $ Deferred tax asset Net deferred tax liability $