Kent Inc.'s reconciliation between financial statement and taxable income for 20x1 follows: Pre-tax financial income Permanent difference $150,000 (12,000) 138,000 (9,000) $129,000 Temporary difference-depreciation Taxable income Additional Information: At December 31, 20xo 20X1 Cumulative temporary difference (future taxable amounts) $11,000 $20,000 The enacted tax rate is 21%. Required: 1. In its December 31, 20X1, balance sheet, what amount should Kent report as its deferred tax liability? 2. In its 20X1 income statement, what amount should Kent report as the current portion of income tax expense? 3. In its 20X1 income statement, what amount should Kent report as the deferred portion of income tax expense? 1. Deferred tax liability at December 31, 20X1 2. Current portion of 20X1 tax expense 3. Deferred portion of 20X1 tax expense $ $ Amount 4,200 27,090