On January 1, 20x7, Wings Inc. purchased a machine for $251,000, which will be depreciated on a straight-line basis annually over 10 years with no residual value for book purposes. For income tax reporting, the asset is a Class 8 asset with a CCA rate of 20%, subject to the half year rule for 20x7. Assume a present and future enacted income tax rate of 30%. What amount should be added to Wings' deferred tax liability for the difference between depreciation and CCA at December 31, 20x7?