On January 1,2023 , Murray Corp. had a net deferred tax asset of $6,800 resulting from temporary book-tax differences in years prior to 2023. During 2023, Murray had pretax financial income of $243,300 and taxable income of $201,800. There was one permanent difference in 2023 ( $5,000 of nondeductible fines paid for OSHA violations), and the rest of the difference between financial income and taxable income was due to temporary differences. The tax rate is 20% in all years. What amount of net deferred tax asset or liability will Murray report on its December 31, 2023 balance sheet. Enter an asset as a positive number or a liability as a negative number