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 beginning-of-the-year book tax basis differences for the deferred tax liabilities are listed below. Assume a 21% Federal corporate tax rate and no valuation allowance. Complete the table and determine the change in Relix's deferred tax liabilities for the current year.

		Beginning of Year		Current-Year Difference			End of Year
Buildingaccumulated depreciation		($57,000)			$		$
Furniture and fixtures
	accumulated depreciation	(4,200)
Subtotal		($61,200)			$		$
Applicable tax rate		x 21%			x 21%		x 21%
Gross deferred tax liability		($12,852)					$
Change in deferred tax liability					$