On January 1, 2022, Parent (who owns 100% of Sub), bought a depreciable asset for $105,000. Parent will be depreciating this asset over a 10 year period, straight line, no residual value. For tax purposes, this asset falls into a category where the annual allowable capital cost allowance is 8% of the net balance at the end of each year.

Calculate the Deferred tax asset / liability for December 31, 2027