Ross Co. began operations in the current year. Use the following facts to answer this question. * Ross reported $225,000 in income before income taxes for the year. * Ross' current-year tax depreciation exceeded its book depreciation by $25,000. * Ross had nondeductible book expenses of $10,000 related to permanent differences. * Ross' tax rate for the current year is 40%. * Ross tax rate for subsequent years is 35%. In its current-year balance sheet, what amount of deferred income tax liability should Ross report?

	$8,750
		$10,000
		$12,250
		$14,000