Porpoise acquires 100% of Sunfish in a taxable business combination. The applicable tax rate is 30%. Based on the following information about the assets and liabilities of Sunfish, what about should Porpoise record as a deferred tax balance for this acquisition for purposes of consolidation on the date of acquisition? Enter a minus sign to denote a credit. (e.g. -200).

	Old book basis	Old tax basis	Fair value
Cash	$200,000	$200,000	$200,000
Equipment, net of depreciation	1,000,000	500,000	750,000
Patents	0	0	818,163
Accounts payable	(300,000)	(300,000)	(300,000)
Deferred income taxes payable	(150,000)	NA	?
Notes payable	(200,000)	(200,000)	(230,000)