Skysong Corporation began operations in $2020$ and reported pretax financial income of $$244,000$ for the year. Skysong's tax depreciation exceeded its book depreciation by $$48,000.$ Skysong's tax rate for $2020$ and years thereafter is $30\%.$ In its December $31,2020,$ balance sheet, what amount of deferred tax liability should be reported?

Deferred tax liability to be reported $