In its 2023 income statement, its first year of operations, Bridgeport Corp. reported depreciation of $526000 and dividend revenue from a Canadian corporation of $103000. For 2023 income tax purposes, Bridgeport claimed CCA of $823000. The difference in depreciation/CCA will reverse in equal amounts over the next three years. Bridgeport's income tax rates are 35% for 2023, 30% for 2024, and 25% for both 2025 and 2026. What amount should be included as the deferred tax liability on Bridgeport's December 31, 2023 SFP? O $98010 O $74250 O $89100 O $79200