On January 1, 2021, SPACtacular Inc. acquired Druggy McBiotech Corp and recorded $857 of intangible assets. To promote investment in healthcare, the tax code allowed 60% depreciation of these intangible assets in 2021 and 40% depreciation of these intangible assets in 2022. The financial accounting standard requires testing these intangible assets for impairment and recording an impairment if there is one. On December 31, 2021, SPACtacular Inc. determined that the intangible assets were not impaired. SPACtacular Inc. intends to sell the intangible assets to another company in 2023 for greater than its purchase price. When the sale is made, the book basis and tax basis of the intangible assets will be equal. The company's tax rate is 21% in 2021 and 2022, but will be 35% in 2023. The company did not have any other book-tax differences in 2021. How much deferred tax liability should the company record in 2021? Type your