Problem 3-40 (LO. 2) Kantner, Inc. is a domestic corporation with the following balance sheet for book and tax purposes at the end of the year. Asume 21 Federal corporate tax rate and no valuation allowance. Tax Book Debit/Credit) Debit/Credit) Assets Cash Accounts receivable Buildings Accumulated depreciation Furniture and fixtures Accumulated depreciation $1,000 9,000 850,000 (700,000) 40,000 (10,000) $190,000 $1,000 9,000 350,000 (620,000) 40,000 (8,000) $272,000 Total assets ($40,000) (16,000) Liabilities Accrued warranty expense Note payable Total liabilities Stockholders' Equity Pald-in capital (16,000) ($16,000) ($56,000) ($50,000) (124,000) ($190,000) ($50,000) (166,000) (5272,000) Retained earnings Total liabilities and stockholders' equity The beginning of the year book-tax basis difference for the deferred tax liabilities are listed below. Complete the table and determine the change in Kantner's deferred tax liabilities for the current year End of Year Beginning of Year (662,000) Current-Year Difference Building-accumulated depreciation