On 1/1/18, Kantner, Inc., a domestic corporation had the following balance sheet accounts for book and tax purposes. Assets: Tax Book Property, plant and equipment - cost 1,000,000 1,000,000 Accumulated depreciation (605,000) (542,600) Net 395,000 457,400 Liabilities: Deferred Compensation 0 30,000 Based on this information, determine Kantners deferred tax asset , deferred tax liability and its net deferred tax asset or liability at the beginning of the year - 1/1/18. Assume a 21% Federal corporate tax rate and no valuation allowance.