Horner Corporation has a deferred tax asset at December $31,2022$ of $$200,000$ due to the recognition of potential tax benefits of an operating loss carryforward. The enacted tax rates are as follows: $30\%$ for $20192021$; $25\%$ for $2022$; and $20\%$ for $2023$ and thereafter. Assuming that management expects that only $50\%$ of the related benefits will actually be realized, a valuation account should be established in the amount of: