In 2025, Oriole Company accrued, for financial statement reporting, estimated losses on disposal of unused plant facilities of $3630000. The facilities were sold in March 2026 and a $3630000 loss was recognized for tax purposes. Also in 2025, Oriole paid $153600 in premiums for a two-year life insurance policy in which the company was the beneficiary. Assuming that the enacted tax rate is 20% in both 2025 and 2026 and that Oriole paid $1200000 in income taxes in 2025 , the amount reported as net deferred income taxes on Oriole's balance sheet at December 31, 2025, should be a $726000 asset. $363000 liability. $363000 asset. $695280 asset