Relix, Inc., is a domestic corporation with $$4,800$ of book income before taxes. Included in its book income are $$2,375$ of tax$-$exempt interest and $$780$ of nondeductible entertainment expenses. It's balance sheets at the end of the year for book and tax purposes are as follows:

Tax

Debit$/($Credit$)$ Book

Debit$/($Credit$)$

Assets

Cash $$500$ $$500$

Accounts receivable $8,0008,000$

Buildings $750,000750,000$

Accumulated depreciation $(450,000)(380,000)$

Furniture and fixtures $70,00070,000$

Accumulated depreciation $(46,000)(38,000)$

Total assets $$332,500$ $$410,500$

Liabilities

Accrued litigation expense $$0($$$50,000)$

Note payable $(78,000)(78,000)$

Total liabilities $($$$78,000)($$$128,000)$

Stockholders' Equity

Paid$-$in capital $($$$10,000)($$$10,000)$

Retained earnings $(244,500)(272,500)$

Total liabilities and stockholders' equity $($$$332,500)($$$410,500)$

Based on this information, determine Relix's net deferred tax asset or net deferred tax liability at year end. Assume a $21\%$ Federal corporate tax rate, no state or foreign taxes, and no need for a valuation allowance.

a$.$ The total difference in the book and tax bases of the assets is $fill in the blank $1$

$,$ which results in a gross deferred

in the amount of $fill in the blank $3$

$.$

b$.$ The total difference in the book and tax bases of the liabilities is $fill in the blank $4$

$,$ which results in a gross deferred

in the amount of $fill in the blank $6$

$.$

c$.$ Relix's net deferred tax

at year end is $fill in the blank $8$

$.$