In 2022, the enacted tax rate is 25% for all current and future years, and Hynde Corp., in its first year of operations, reports $502,000 of pretax financial income and $469,000 of taxable income.

In 2023, an enacted law changes the tax rate for all current and future years to 20%, and Hynde has $520,000 of pretax financial income and $567,500 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 Hynde report on its December 31, 2023 balance sheet?