Holmes Corporation has a cumulative temporary difference related to depreciation of $$580,000$ at

December $31,2025.$ This difference will reverse as follows: $2026,$ $$42,000$; $2027,$ $$244,000$; and $2028,$

$$294,000.$ Enacted tax rates are $17\%$ for $2026$ and $2027,$ and $20\%$ for $2028.$ Compute the amount Holmes should report as a deferred tax liability at December $31,2025.$