Grouper Corporation has a cumulative temporary difference related to depreciation of $594,000 at December 31, 2025. This difference will reverse as follows: 2026, $49,000;2027,$239,000; and 2028, $306,000. Enacted tax rates are 17% for 2026 and 2027 , and 20% for 2028. Compute the amount Grouper should report as a deferred tax liability at December 31, 2025. Deferred tax liability at December 31,2025$