Lakas Company provided the following assets and liabilities at year-end: Accounts receivable Motor vehicle Warranty liability Rent received in advance Carrying Amount P12,000,000 13,000,000 4,000,000 3,000,000 Tax Base P14,000,000 10,000,000 0 0 The income tax rate is 25%. What amount should be reported as a deferred tax asset at year-end?