Information for Kent Corporation for the year 2024:

Reconciliation of pretax accounting income and taxable income:

Pretax accounting income $ 178,900

Permanent differences (16,400)

162,500

Temporary difference-depreciation (11,900)

Taxable income $ 150,600

Cumulative future taxable amounts all from depreciation temporary differences:

As of December 31, 2023 $ 14,400

As of December 31, 2024 $ 26,300

The enacted tax rate was 25% for 2023 and thereafter.

What should be the balance in Kent's deferred tax liability account as of December 31, 2024?

Multiple Choice

$5,040

$6,575

$26,300

None of these answer choices are correct.