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Information for Kent Corp. for the year 2018: Reconciliation of pretax accounting income and taxable income: Pretax accounting income $ 179,100 Permanent differences (13,600 )

Information for Kent Corp. for the year 2018: Reconciliation of pretax accounting income and taxable income:

Pretax accounting income $ 179,100
Permanent differences (13,600 )
165,500
Temporary difference-depreciation (11,700 )
Taxable income $ 153,800

Cumulative future taxable amounts all from depreciation temporary differences:

As of December 31, 2017 $ 12,500
As of December 31, 2018 $ 24,200

The enacted tax rate was 21% for 2017 and thereafter. What should be the balance in Kent's deferred tax liability account as of December 31, 2018?

Multiple Choice

$3,875.

$5,082.

$24,200.

None of these answer choices are correct.

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