Rowen, Inc. had pre-tax accounting income of $1,672,000 and a tax rate of 40% in 2015 , its first year of operations. During 2015 the company had the following transactions: (1) For 2015, what is the amount of income taxes payable for Rowen, Inc? (2) At the end of 2015, what balance of deferred tax asset or liability is reported on Rowen, Inc.'s balance sheet