Relix, Inc., is a domestic corporation with the following balance sheet for book and tax purposes at the end of the year before recording any net deferred tax asset or net deferred tax liability.

	Tax Debit/(Credit)			Book Debit/(Credit)
Assets
Cash	$500			$500
Accounts receivable	8,000			8,000
Buildings	750,000			750,000
Accumulated depreciation	(450,000)			(380,000)
Furniture and fixtures	70,000			70,000
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)

The book-tax basis differences for the deferred asset and liabilities are listed below.

	Beginning of Year			Current-Year Difference			End of Year
Gross deferred tax asset	$7,140			$3,360			$10,500
Gross deferred tax liability	($12,852)			($3,528)			($16,380)

Determine Relix's change in net deferred tax asset or net deferred tax liability for the current year, and provide the journal entry to record this amount. Assume a 21% Federal corporate tax rate and no valuation allowance.

Relix has an overall $................................................... change in net deferred tax liability for the current year.?

what is the journal entry to record the deferred tax liability ?