Headland Inc. has two temporary differences at the end of 2019. The first difference stems from installment sales, and the second one results from the accrual of a loss contingency. Headland's accounting department has developed a schedule of future taxable and deductible amounts related to these temporary differences as follows. As of the beginning of 2019, the enacted tax rate is 34\% for 2019 and 2020, and 20\% for 2021-2024. At the beginning of 2019 , the company had no deferred income taxes on its balance sheet. Taxable income for 2019 is $516,000. Taxable income is expected in all future years. Indicate how deferred income taxes would be classified on the balance sheet at the end of 2019