Reconciliation of pretax financial statements income to taxable income is shown here for erode industries for the year end and December $31$ of $2019$ it's first year of operations the income tax rate is $40\%$ pretax accounting income from the income state is $300,000$ interest revenue of municipal securities is a $-15,000$ warranty expenses in excess of deductible amount is $25,000$ depreciation in excess of financial statement amount is a $-70,000$ taxable income from the tax return is $240,000$ what amount or amount should he wrote report related to deferred income taxes in its $2019$ balance sheet