Reese Corporation reported $200,000 in revenues in its 2021 financial statements, of which $66,000 will not be included in the tax return until 2022. The enacted tax rate is 30% for 2021 and 25% for 2022. What amount should they report for deferred income tax liability in its balance sheet at December 31, 2021?

Please consider the change in the tax law when answering this question. Add explanation as needed. Thank you