Kent, Inc.'s reconciliation between financial statement and taxable income for 20X3 follows:

Pretax financial income	$150,000
Permanent difference	($12,000)
Difference	$138,000
Temporary difference-depreciation	($9,000)
Taxable income	$129,000

Additional information:

	At 12/31/X2	At 12/31/X3
Cumulative temporary differences (future taxable amounts)	$11,000	$20,000

The enacted tax rate was 34% for 20X2, and 40% for 20X3 and years thereafter. In its December 31, 20X3, balance sheet, what amount should Kent report as deferred income tax liability?

$8,000

$7,340

$3,600

$6,800