Ryder Corporation reported $300,000 in revenues in its 2018 financial statements, of which $85,000 will not be included in the tax return until 2019. The enacted tax rate is 40% for 2018 and 35% for 2019. What amount should Ryder report for deferred income tax liability in its balance sheet at December 31, 2018?

		$34,000
		$0 (no deferred liability)
		$29,750
		$75,250