Reconciliation of pretax accounting Income and taxable income: Pretax accounting income Permanent differences $178,900 (16,400) 162,500 (11,900) $150,600 Temporary difference-depreciation Taxable income Cumulative future taxable amounts all from depreciation temporary differences: As of December 31, 2020 As of December 31, 2021 $14,400 $26,300 The enacted tax rate was 25% for 2020 and thereafter. What should be the balance in Kent's deferred tax liability account as of December 31, 2021? Multiple Choice $6,575 $26.300