In 2022, the enacted tax rate is 25% for all current and future years, and

Hynde Corp., in its first year of operations, reports $536,000 of pretax

financial income and $426,000 of taxable income.

In 2023, an enacted law changes the tax rate for all current and future years

to 20%, and Hyde has $583,000 of pretax financial income and $599,500

of taxable income. All book-tax differences are due to one temporary

difference for depreciation.

What deferred tax asset (enter as a positive number) or deferred tax liability

(enter as a negative number) will Hyde report on its December 31, 2023

balance sheet?