Kantner, Inc., is a domestic corporation with the following balance sheet for book and tax purposes at the end of the year. 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 Buildings $1,000 9,000 850,000 (700,000) 40,000 (10,000) Accumulated depreciation Furniture and fixtures Accumulated depreciation (620,000) 40,000 (8,000) Total assets $190,000 $272,000 Liabilities Accrued warranty expense $0 ($40,000) (16,000) Note payable (16,000) Total liabilities ($16,000) ($56,000) Stockholders' Equity Paid-in capital ($50,000) Retained earnings ($50,000) (124,000) ($190,000) (166,000) Total liabilities and stockholders' equity ($272,000) The beginning of the year book-tax basis difference for the deferred tax liabilities are listed below. Complete the table and determine the change in Kantner's deferred tax liabilities for the current year. Beginning of Year Current-Year Difference End of Year 40,000 Building-accumulated depreciation ($62,000) $ 80,000 X $ Furniture and fixtures, accumulated depreciation (400) 1,600 x Subtotal ($62,400) $ 82,000 X $ 19,600 x Applicable tax rate 21% 21% 21% Gross deferred tax liability ($13,104) 4,116 X Change in deferred tax liability 4,116 v