Sheridan Corp.'s 2025 income statement had pretax financial income of $493000 in its first year of operations. Sheridan uses an accelerated cost recovery method on its tax return and straight-line depreciation for financial reporting. The differences between the book and tax deductions for depreciation over the five-year life of the assets acquired in 2025 , and the enacted tax rates for 2025 to 2029 are as follows: There are no other temporary differences. In Sheridan's December 31, 2025 balance sheet, the noncurrent deferred income tax liability and the income taxes currently payable should be