Larkspur Corporation has a cumulative temporary difference related to depreciation of $562,000 at December 31, 2017. This difference will reverse as follows: 2018, $45,000; 2019, $232,000; and 2020, $285,000. Enacted tax rates are 32% for 2018 and 2019, and 38% for 2020. Compute the amount Larkspur should report as a deferred tax liability at December 31, 2017. Deferred tax liability at December 31, 2017