Novak Corp. follows IFRS and began operations in 2020 and reported accounting income of $290,000 for the year. Novaks CCA exceeded its book depreciation by $43,400. Novaks tax rate for 2020 and years thereafter is 30%. In its December 31, 2020 statement of financial position (SFP), what amount of deferred tax liability should be reported?

Deferred tax liability