Isaac Inc. began operations in January 2018. For certain of its property sales, Isaac recognizes income in the period of sale for financial reporting purposes. However, for income tax purposes, Isaac recognizes income when it collects cash from the buyer's installment payments. In 2018, Isaac had $698 million in sales of this type. Scheduled collections for these sales are as follows:

2018	$	87	million
2019		141	million
2020		142	million
2021		177	million
2022		151	million
	$	698	million

Assume that Isaac has a 28% income tax rate and that there were no other differences in income for financial statement and tax purposes. Ignoring operating expenses, what deferred tax liability would Isaac report in its year-end 2018 balance sheet?