Information for Kent Corp. for the year 2013: Reconciliation of pretax accounting income and taxable income:

Pretax accounting income	$179,300
Permanent differences	(15,600)
	163,700
Temporary difference-depreciation	(13,000)
Taxable income	$150,700

Cumulative future taxable amounts all from depreciation temporary differences: As of December 31, 2012 $13,500 As of December 31, 2013 $26,500

The enacted tax rate was 29% for 2012 and thereafter.

What should be the balance in Kent's deferred tax liability account as of December 31, 2013?

	$5,265.
	$7,685.
	$26,500.
	None of the above is correct.