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Please assist with the following. Thank you. At December 31, 2020, Oriole Corporation had an estimated warranty liability of $90,000 for accounting purposes and $0

Please assist with the following. Thank you.

At December 31, 2020, Oriole Corporation had an estimated warranty liability of $90,000 for accounting purposes and $0 for tax purposes. (The warranty costs are not deductible until paid.) The effective tax rate is 20%. Compute the amount Oriole should report as a deferred tax asset at December 31, 2020.

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