Rowe Corporation prepared the following reconciliation of its pretax financial statement income to taxable income for the year ended December 31, 20X6, its first year of operations: Pre-tax financial income Nontaxable interest received on municipal securities Long-term loss accrual in excess of deductible amount Depreciation in excess of financial statement amount Taxable income $245,000 (10,000) 48,000 (30,000) Rowe's average tax rate for 20X6 is 15% and the future enacted tax rate is 20%. O $3,600 deferred tax liability $253,000 In its December 31, 20X6, balance sheet, what should Rowe report for deferred income taxes? | $2,700 deferred tax liability