Kantner, Inc., is a domestic corporation with the following balance sheet for book and tax purposes at the end of the year. Based on this information, determine Kantner's net Federal deferred tax asset or net deferred tax liability at year-end. Assume a 21% Federal corporate tax rate and no valuation allowance.

Tax Book Debit/(Credit) Debit/Credit) Assets Cash $1,000 Accounts receivable 9,000 850,000 $1,000 9,000 850,000 (700,000) (620,000) Buildings Accumulated depreciation Furniture and fixtures 40,000 40,000 Accumulated depreciation (10,000) (8,000) Total assets $190,000 $272,000 Liabilities $0 ($40,000) Accrued warranty expense Note payable (16,000) (16,000) ($16,000) ($56,000) Total liabilities Stockholders' Equity Paid-in capital Retained earnings Total liabilities and stockholders' equity ($50,000) (124,000) ($50,000) (166,000) ($190,000) ($272,000) The total difference in the book and tax bases of the assets is $ , which results in a gross deferred tax liability in the amount of $ The total difference in the book and tax bases of the liabilities is $ , which results in a gross deferred tax asset in the amount of $ Kantner's net deferred tax liability at year-end is $