Sheridan Company has the following four deferred tax items at December $31,2021.$ The deferred tax assets and the deferred tax liabilities relate to income taxes levied by the same tax authority.

$\backslash$table$[[$Temporary Difference,$\backslash$table$[[$Deferred$],[$Tax Asset$]],\backslash$table$[[$Deferred Tax$],[$Liability$]]],[\backslash$table$[[$Rent collected in advance: recognized when a$],[$performance obligation is satisfied for accounting purposes and when received for tax purposes.$]],$$$653300,],[\backslash$table$[[$Use of straight$-$line depreciation for accounting$],[$purposes and accelerated depreciation for tax purpes.$]],,$$$332400$