Lewes Company appropriately uses the installment sales method for tax purposes and the accrual method for revenue recognition for accounting purposes. Pertinent data at December $31,$ Year $6,$ the close of the first year of operations, are as follows:

Revenue Recognized Revenue Recognized

Customer for Accounting Purposes for Tax Purposes

Brigg's Builders $$200,000$ $$100,000$

Top Down Plumbing $500,000350,000$

Sheen Plus Windows $600,000350,000$

Lewes's tax rate is $30\%.$ What amount should be included in the deferred tax account at December $31,$ Year $6$ for these installment sales?