Prance, Inc., earns pretax book net income of $800,000 in 2018. Prance acquires a depreciable asset in 2018, and first-year tax depreciation exceeds book depreciation by $80,000.

In 2019, Prance reports $600,000 of pretax book net income, and the book depreciation exceeds tax depreciation that year by $20,000. Prance reports no other temporary or permanent book-tax differences. The pertinent U.S. Federal corporate income tax rate is 21%, and Prance earns an after-tax rate of return on capital of 8%.

Enter below the 2019 end-of-year balance in Prance's deferred tax asset and deferred tax liability balance sheet accounts.

If an amount is zero, enter "0". If required, round your answer to nearest whole value.

a.	Deferred tax asset account balance	$
b.	Deferred tax liability account balance	$

c. In time value of money terms, what has been the value to Prance of the accelerated tax deduction for depreciation? The present value factor at 8% is 0.9259. $????