On January 1, Year 5, a company's current tax rate is 21% and its future enacted tax rate is 28%. A tax bill was enacted into law on March 31, Year 5, that increases the corporate tax rate to 30%. The new tax rate is effective on January 1, Year 6. For Year 5, the company's depreciation expense per the tax return is $40,000 greater than the expense deducted on the books. What amount will the company record as a deferred tax liability at the end of Year 5