In its 2017 income statement, Noll Corp. reported depreciation of $400,000. Noll reported depreciation of $550,000 on its 2017 income tax return. The difference in depreciation is the only temporary difference, and it will reverse equally over the next 3 years. Assume that the enacted income tax rates are 35% for 2017, 30% for 2018, and 25% for 2019 and beyond, what amount should be included in the deferred income tax liability in Noll's December 31, 2018, balance sheet? 3