Information for Kent Corp. for the year 2021: Reconciliation of pretax accounting income and taxable income: Pretax accounting income Permanent differences Temporary difference-depreciation Taxable income $179, 700 (14,200) 165,500 (10,500) $ 155,000 Cumulative future taxable amounts all from depreciation temporary differences: As of December 31, 2020 As of December 31, 2021 $11,900 $22,400 The enacted tax rate was 27% for 2020 and thereafter. What should be the balance in Kent's deferred tax liability account as of December 31, 2021? Multiple Choice