On June 30, 2014, Buttfuski Corporation prepaid a $19,000 premium on an annual insurance policy. The premium payment was a tax deductible expense in Buttfuskis tax return in 2014. The accrual basis income statement will report $9,500 insurance expense in 2014 and 2015. The income tax rate is 30% in 2014 and 25% thereafter. In Buttfuskis December 31, 2014 balance sheet, what amount related to insurance should be reported as a deferred income tax liability?