Metlock Corporation began 2020 with a $45,080 balance in the Deferred Tax Liability account. At the end of 2020 , the related cumulative temporary difference amounts to $343,000 and it will reverse evenly over the next 2 yeurs, Pretax accounting incorne for 2020 is $514,500, the tax rate for all ycars is 20%, and tancable income for 2020 is $396,900