please answer, will upvote if answered in 40 minutes

On January 1, 2020, Kraft Corp. purchased 40% of the voting common stock of Worf, Inc. and appropriately accounts for its investment by the equity method. During 2020, Worf reported earnings of P360,000 and paid dividends of P210,000. Kraft assumes that all of Worf's undistributed earnings will be distributed as dividends in future periods when the enacted tax rate will be 30%. Ignore the dividend-received deduction. Kraft's current enacted income tax rate is 25%. The increase in Kraft's deferred income tax liability for this temporary difference is