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

Pretax accounting income	$178,500
Permanent differences	(13,800)
	164,700
Temporary difference-depreciation	(12,700)
Taxable income	$152,000

Cumulative future taxable amounts all from depreciation temporary differences: As of December 31, 2012 $13,200 As of December 31, 2013 $25,900

The enacted tax rate was 23% for 2012 and thereafter.

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

a)	$4,356.
b)	$5,957.
c)	$25,900.
d)	None of the above is correct.